NHR (Non-Habitual Resident) regime

The NHR (Non-Habitual Resident) regime is a tax program offered by Portugal that attracts new residents. If you qualify, you may benefit from significant tax advantages on foreign income, including reduced or exempt tax rates on pensions, dividends, and employment income earned abroad. To qualify, you must not have been a resident in Portugal for the previous five years and plan to live there for at least 183 days annually or maintain a habitual residence. This regime aims to attract skilled professionals, entrepreneurs, and retirees, offering a competitive fiscal environment for those relocating to Portugal.