Guide to applying for

Portugal’s NHR Tax Regime

What is the NHR?

The NHR programme was introduced by the Portuguese government to attract foreign talent and investment. It offers favourable tax treatment for new residents over a 10-year period, making Portugal an attractive destination for expatriates, retirees, and professionals.

What are the key benefits to the NHR program?

Reduced Tax Rates: Enjoy lower tax rates on certain types of income
Pension Income: Foreign pension income may be taxed at a flat rate of 10%
No Wealth Tax: Portugal does not impose a wealth tax on those with the NHR status
Tax Exemptions: Some foreign income, such as dividends, interest, and royalties, may be exempt from tax

Want to benefit from Portugal’s tax advantages and sunny lifestyle? The Non-Habitual Residence (NHR) regime offers significant tax breaks for 10 years to new and returning residents.

Applying is simple through the Portal das Finanças, but recent updates make it essential to follow the latest guidelines.

Checklist for Eligibility:

Be a Portuguese tax resident.
Have legal residency in Portugal.
Ensure you haven’t been a Portuguese tax resident in the last five years.

Follow these steps to apply and access your NHR registration document easily!

Step 1: Log In to Portal das Finanças

Visit Portal das Finanças.
Click the "Iniciar Sessão" button located in the upper right corner to begin your session. If you haven't created an account, you will need to register first.

3. Select the “NIF” tab.

4. Enter your NIF number along with the password.

5. Hit the “Autenticar” button, and you’re in!

Step 2: Let’s head to the NHR section

1. Write “residente não habitual” into the search bar at the top.

2. Find “Residente Não Habitual” and click the “Aceder” button next.

Step 3: Time to submit your NHR request

1. Hit the “Entregar Pedido” button.

2. Verify your address. If it checks out, you’re good to go! Found a mistake? Speak with the Tax Office.

3. Next, fill in the required fields under “Dados do Pedido“:

“Ano de início” – You should indicate the year that you moved the residence to Portugal
“País de Residência Estrangeiro” – You should indicate the last country of your residence
If you do not have a tax representative acting on your behalf for the NHR application leave the “NIF Mandatário” field blank.
Click on “Declaro, sob compromisso de honra, que reúno os requisitos para ser considerado
não residente nos cinco anos anteriores ao ano pretendido para o início do estatuto não
habitual. As falsas declarações são puníveis nos termos da lei.”
Click “Submeter” to send off your request.

5. Don’t forget to click “Exportar” to save a copy of the confirmation.

Now, wait for 1-2 business days before moving on.

Step 4: Get your NHR Registration Document:

1. Log back into Portal das Finanças: https://www.portaldasfinancas.gov.pt/

2. Search for “residente não habitual

3. Click “Consultar Pedido” this time.

3. Find your request and confirm that your NHR status is “Deferido” and next click the search icon under “Detalhe“.

4. Once the new page loads, tap the “Comprovativo” button at the bottom.

5. Your NHR registration document is ready for download! Here is an example for your reference.

Congratulations, you've successfully completed the process and secured your NHR status! If you have any questions or need assistance, feel free to reach out to us.