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Non Habitual Residents Tax Regime


Individuals not habitually resident in Portugal can now benefit from a new tax regime. Taxand Portugal provides a brief outline of the new tax regime and exemptions for Non Habitual Residents.

To benefit from the NHR regime, employees generally should comply with the following requirements

  • The individual has not been taxed as a resident taxpayer in the five years prior to taking up tax residence in Portugal
  • The individual will be required to register with the Portuguese tax authorities as a NHR on the year it becomes as a resident taxpayer (or up to 31 March of the following year according to a Draft Law)
  • The NHR status will be valid for 10 consecutive years and the individual will be required to qualify - under the domestic rules - as a resident in Portugal for tax purposes in every year of the above referred 10-year period.

Taxand's Take

Taxpayers need to pay attention to the new regime to see if they are compliant and can therefore benefit from some of the key changes.

Your Taxand contact for further queries is:
Fernando Castro Silva
T. +351 213 821 200

Access the full outline of the NHR (PDF)

Taxand's Take Author