Non Habitual Residents

In Portugal, the Non-Habitual Resident (NHR) tax regime is an incredibly attractive programme for granting tax benefits, available for the acquisition of residence for at least 183 days per year in Portugal. The Non-Habitual Resident (NHR) regime was thought for investors and specialized professionals to have access to many benefits.

Any citizen of the world can apply for NHR if they have not resided in Portugal in the previous five calendar years.

To qualify as an NHR, you need to be physically present in Portugal for more than 183 days per calendar year and proof of permanent residence in Portugal on 31 December of that year is required.

Foreign income can be considered as part of foreign income, and income is not equivalent to tax. The Non-Habitual Resident regime grants tax benefits to those who move to Portugal. Foreigners who take up residence in Portugal can benefit from a special tax regime for a period of ten years.

However, the State Budget of 2024 revoked the NHR regime only allowing those who have already registered as NHR to end their 10 year period of tax benefits and allowing people to register until the end of 2024 in some very specific situations.

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