The Portuguese non-habitual resident (NHR) tax regime was implemented in 2009, aiming to attract investment to Portugal.

The NHR is a very attractive tax regime, nor only for high net worth individuals, but also for individuals performing the so-called “high added value activities” and for pensioners.

This tax regime has largely contributed for the international recognition of Portugal as a place to live. As a result, each year the number of individuals with the NHR status keeps growing. At the present date, more than 29,000 individuals have the NHR status.

To become an NHR, one must transfer his/her residence to Portugal and become a Portuguese tax resident.

Thus, the decision to move to Portugal should be previously considered, and, if and when taken, one should confirm all steps needed to assure a successful setting up in Portugal. For instance, the acquisition or renting of a house, assuring a residence card (if needed), transferring a car to Portugal, getting a Portuguese drivers’ license (if applicable), registering in the Portuguese national health system and social security.


Timely and accurate assessment of each individual’s conditions and income is essential to achieve the maximum benefit from the NHR tax regime and the experience of setting up in Portugal and to, afterwards, assure the NHR status. Providing any necessary assistance in the acquisition or rental of a house. Assisting the Client in other procedures for each particular situation. Always ensuring the defense of your rights and interests.

To whom?

Our Tax Team has an extensive track record in successfully assisting high networth individuals, entrepreneurs, expatriated workers, pensioners, among others, in their NHR procedure.

With who?

Integrating, whenever necessary, multidisciplinary teams with the participation of other lawyers Real Estate & Planning, Corporate and Employment practice areas.

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