Non-Habitual Residents (NHR)

In 2009, Portugal introduced a tax regime for “Non-Habitual Residents” (NHR), with the aim of persuading highly qualified professionals, pensioners and high net worth individuals to live in the country, offering special tax conditions for specific types of income.

The tax benefits of the NHR special tax regime are defined by type of income and consist of potential tax exemptions or reduced rates for a period of 10 years.