Portuguese Non-habitual Residency Status In A Nutshell

Non-habitual resident (NHR) is a special status aiming to attract professionals who carry out activities with high added value or intellectual property, who are not residents of Portugal as well as individuals benefiting from pensions earned abroad. This statute was approved in 2009 and in order to be eligible to enjoy it for 10 consecutive years, applicants must be legally considered as residents in Portugal and have not been taxed as a tax resident in Portugal in the five years preceding the application for the statute.

NHR status applies both to foreign and to nationals' citizens living outside the country and who wish to return to Portugal.

Following the 10 years regime validity timeline individuals will be taxed according to the general taxation rules in force at such moment.