NHR Tax Regime — Non-Habitual Resident Status
The NHR (Non-Habitual Resident) regime offers significant tax benefits for new tax residents in Portugal. While the original program was ended for new applicants in 2024, a modified version exists. If you were approved before the changes, you keep your benefits for the full 10-year period.
Check eligibility
You must not have been a Portuguese tax resident in the previous 5 years. You must become a Portuguese tax resident (183+ days or habitual abode in Portugal). New applicants fall under the revised 2024 rules which are more restrictive than the original NHR.
Become a tax resident first
Register your address at Financas and formally become a Portuguese tax resident. You cannot apply for NHR without first being registered as tax resident.
Apply by the deadline
Apply by March 31 of the year following the year you became tax resident. Example: if you became resident in 2025, apply by March 31, 2026. Apply through Portal das Financas under 'Entregar pedido de inscricao como residente nao habitual'.
Understand the tax benefits
Original NHR (pre-2024): flat 20% on Portuguese-source employment/self-employment income from 'high value' activities. Foreign pensions taxed at 10%. Most foreign income exempt if taxed in source country. New rules: benefits vary by situation — consult a tax advisor for your specific case.
File correctly each year
NHR status doesn't change how you file — you still submit IRS normally. But you must correctly indicate your NHR status and fill Anexo L to claim the special rates. Foreign income goes in Anexo J as usual.
Watch out
- ●Missing the March 31 deadline means losing the NHR benefit permanently — it cannot be applied retroactively
- ●NHR does NOT mean you don't file taxes. You still file annually and declare worldwide income
- ●The 2024 changes significantly altered the program. Information about 'old NHR' may not apply to new applicants
- ●Some countries' tax treaties override NHR benefits — always check the specific treaty with your home country
Track this in the app
Get this as an interactive checklist with deadline alerts — personalized to your situation.
Start Free