AREAS OF ASSISTANCE

NON- HABITUAL RESIDENT (NHR)

SCOPE OF APPLICATION

In order to qualify for the Non-Habitual Resident’s Status, it is necessary to meet the following conditions:

• Have not been a tax resident in Portugal for the last 5 years;
• Change the tax residence to Portugal, which implies staying in the country for more than 183 consecutive days or interpolated in the tax year in question or staying less time, having housing in Portugal in conditions that can be considered as habitual residence;
• Have not declared income in Portugal in the 5 years prior to the application.

ACQUIRED RIGHTS AND TERM OF THE ATTRIBUTION OF THE RNH STATUS

The taxable person granted the status of NHR acquires the right to be taxed as such for a period of 10 consecutive years, from the year, including from his/her registration as a Resident in Portuguese Territory.

The Non-Habitual Resident may enjoy the non-extendable period for 10 years.

OBLIGATIONS:

• Obligation to declare the Tax declaration of IRS (annual)
• Mandatory to indicate Bank accounts located outside Portugal

NOTE:

In order to apply the tax benefit, taxation in the country of origin of this income is not required.

Thus, results from the regime its double non-taxation, whenever:

• The convention concluded by Portugal and the State of origin of such income (or the OECD model convention, interpreted in accordance with the observations and reservations formulated by Portugal) provide this possibility

and

• This possibility is not taken in advantage of by the source State of the income.

This tax benefit applies not only to foreigners who want to settle in Portugal, but also to all Portuguese who have left the country and intend to return.

We give support in the area of the Tax and Civil Law throughout the expatriation and international mobility process.

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