Non Habitual Residents

Residents Tax Regime

The NHR Tax Regime was introduced by the Portuguese Government in 2009; the main objective is to attract wealthy individuals and their families to become non habitual tax residents in Portugal in return for dramatically reduced personal taxation.

Salaries, dividends, pensions and investment income can be subject to a beneficial rate in Portugal and exempt of tax in the applicants’ country of origin. In some cases a full exemption of 0% tax in Portugal and the applicants’country of origin can be applicable.

The main requirement is to become a Non Habitual Portuguese Tax Resident.
The taxation benefits are guaranteed for 10 years.