Qualifying for Non-Habitual Tax Residency in Portugal

Qualifying for the NHR Status and Registration as NHR

Recognition of NHR status is not automatic and requires activation by completing the following formalities:

1. Application for a Portuguese taxpayer number
2. Registration as tax resident
3. Requesting access codes to the Tax Authorities’ website
4. Application for the NHR status

In cases where the Portuguese Tax Authorities have doubts about the individual’s effective tax position, additional documents may be requested. This could include tax residency certificate(s) and other documents proving that the individual's personal and economic interests were located in another State in the five years prior to arriving in Portugal.

The NHR status must be requested by March 31 of the year following the individual's residency start date in Portugal.

Requirements to Qualify as NHR

To qualify as an NHR, an individual must meet the following criteria:

• Become tax resident under Portuguese domestic legislation
• Not have been taxed as a Portuguese resident in the five years before taking up residence in Portugal.

Establishing Tax Residency in Portugal

An individual is considered a tax resident in Portugal for any year in which:

• He/she stays in Portugal for more than 183 days (continuously or not) during a 12-month period, which begins or ends in that tax year; or
• He/she has residential accommodation available in Portugal at any time during the 12-month period, used as the individual’s habitual abode.

Any day (or part of the day) spent in Portugal will count as one day if the individual stays overnight in the country. Residency is established as of the first day of permanence in Portugal.