Non-Habitual Residency scheme (NHR) - income taxation

The Portuguese Non-Habitual Residency (NHR) scheme offers those who become tax resident in Portugal and have the NHR status approved to receive qualifying income tax free in Portugal and also in the country of source of the income.

Qualifying income broadly includes pension income, dividend, royalty and interest.

To benefit from this preferential tax code, non-residents are required to become a Portuguese tax resident, not having been a tax resident in Portugal in the previous five years. The NHR status is granted for 10 years.

Please consult the below document for further tax specific information as provided by a qualified accountancy firm. Information as per October 2017, subject to changes.