NHR Status (Non Habitual Resident)

NHR status portugal

NHR Status: Non Habitual Resident

This very advantageous status is part of the measures taken by the Portuguese government in 2009 to encourage real estate investment in the country: exemption from pension tax, business and professional income, investment gains, participations, dividends, property income and capital gains from a foreign source in Portugal.

Obtaining the status of Non Habitual Resident (NHR) in Portugal will allow you to benefit from an advantageous taxation on your foreign source income. However, you may also be exempt from taxation both in Portugal and in the country where the income comes from. This status also offers a special tax rate of 20% on income from high value-added activities. Find out more about these high value added activities in our dedicated article.

A status that is not only advantageous but also valid for 10 years. Its duration is interesting but this RNH status cannot be renewed.

Click on the following link and fill in the form to be contacted and accompanied by an English-speaking professional from Lisbon to obtain your status of non habitual Portuguese resident.


Income qualifying for Portuguese NHR status

  • Wages paid from a non-Portuguese source
  • Pensions paid from abroad for Non habituel Residents
  • Rental income, investment income and capital gains from a non-Portuguese source obtained by habitual non-residents are also exempt from personal income tax.

According to the law of the country and from the moment you become a Portuguese tax resident, you are eligible for the status of RNH in Portugal. This means that you must fulfil one of the first 3 conditions as well as the 4th one to be eligible:

  • Have your main residence in the country
  • Spend at least 183 days in the tax year; and
  • Owning a dwelling in Portugal on 31 December of the year with the intention of maintaining it as a habitual residence
  • That you have not been taxed in Portugal for the last 5 years

There are therefore opportunities for certain categories of people to buy a second home, to spend most of the year there and to generate rental income the rest of the time, which is subject to strong tax advantages.

résident non habituel portugais

Obtaining NHR status: deadline, application, procedures…

If you meet the requirements, the application for the status of Non Habitual Resident in Portugal is made immediately and to the General Directorate of Public Finance (Autoridade Tributaria) of your place of residence. The application is made once you have become a Portuguese tax resident or before 31 March of the following tax year.

The chronological order of the administrative procedures for obtaining the status :

  • Obtaining a non-resident tax number
  • Living in Portugal (Renting or buying Portuguese real estate)
  • Register at the Camara Municipal (The Municipality)
  • Send a written request to the Tributary Authority

Need help to obtain your Non Habitual Resident status in Portugal?

Fill out the form below to be put in touch with a chartered accountant.

  • Briefing to study your admission to the status and your coming to Portugal
  • Administrative procedures for arrival and registration in Portugal
  • Preparation and submission of application for NHR status
  • Follow-up until status is achieved

Need help obtaining NHR status in Portugal?

By validating the contact form, you authorize me to forward your request to an English-speaking person who will be able to contact you directly. This person is a professional who offers paid services whose price varies according to your requests, needs and projects. Nothing is automated: these are people I know, based in Lisbon and who are qualified to accompany you in your approach & your project.

Essencial Portugal is a website that connects individuals/companies with trusted, certified professionals in Portugal to carry out projects in the country. Only these certified and approved professionals are able to inform you, offer and invoice these services.

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Essencial Portugal

Essencial Portugal puts you in touch with trusted and authorised professionals to help you with your projects.

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