RNH - Non Habitual Tax Resident Regime

The Non-Habitual Resident tax scheme (NHR) is a scheme established under Portuguese tax law that allows individuals to benefit from a special tax status for a period of 10 years.

The Conditions to benefit from the NHR are:

  • The citizen must not have been a tax resident in Portugal in the last 5 years.
  • The citizen must take up tax residency in Portugal, which implies:
    Remaining in Portugal for more than 183 days in any period of 12 months beginning or ending in the year in question;
    If the citizen reside here for a shorter period, he must have his habitual tax residence in Portugal and maintain his “centre of vital interests” in the country.

RNH is applicable to foreigners who wish to live in Portugal at least 183 days per year benefits for a period of 10 years, taxation related to IRS, on labour income is a fixed rate of 20% No double taxation for pensions or for the employment and self employment income obtained abroad.

How to obtain NHR status?

MOONTOWN will help you providing all the service regarding all the application processes for the planning and implementation of Non-Resident in Portugal.

  • We help you to obtain a Portuguese Taxpayer Number.
  • We help you to make an application to the Portuguese Tax Authorities by 31 March of the year following the one in which you became a Tax Resident and the status is granted after individual consideration by the Tax Authorities.
  • On average, applications for NHR status are processed in around 8 months (with retroactive effect to the date of arrival)
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