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Non-Habitual Tax Residency

Non-Habitual Tax Residency

Non-Habitual Tax Residency

The Portuguese Non-Habitual Residency (NHR) status enables those who become tax resident in Portugal, and are accepted as NHR, the opportunity to receive qualifying income tax free both in Portugal and in the country of source of the income.

The NHR regime represents a major step forward in making Portugal a tax-free jurisdiction for individuals in receipt of qualifying non-resident income.

Qualifying income includes pension, dividend, royalty and interest income. Plus, professional income from high value-added activities, which benefit from a special flat tax rate of 20%.

The sole requirement to benefit from this preferential treatment is to become a Portuguese tax resident, not having been a tax resident in Portugal in the previous five years. This status is granted for 10 years.

The Portuguese Non-Habitual Residency (NHR) Key Benefits

  • Protect and grow your overseas wealth in a tax efficient/tax free white listed jurisdiction.
  • Earn income on your overseas wealth tax free or at a preferential rate of tax.
  • Dispose of your overseas assets tax efficiently or using tax exemptions.
  • Pass on your wealth without inheritance or gift taxes – including to you children and/or spouse.
  • Enjoy your retirement without tax on your overseas pension.
  • Pay a flat rate of tax of 20% on salary received in Portugal in the exercise of a High Added Value Activity.

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