{"id":2401,"date":"2021-12-15T12:03:45","date_gmt":"2021-12-15T12:03:45","guid":{"rendered":"https:\/\/www.rosarioduarte.pt\/estatuto-residente-nao-habitual\/"},"modified":"2026-03-30T16:58:58","modified_gmt":"2026-03-30T16:58:58","slug":"estatuto-residente-nao-habitual","status":"publish","type":"post","link":"https:\/\/www.rosarioduarte.pt\/en\/estatuto-residente-nao-habitual\/","title":{"rendered":"Non-Habitual Resident Status"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What is the Non-Habitual Resident Status?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>The Tax Code created the NHR status within the scope of Personal Income Tax (IRS), with the aim of attracting to Portugal non\u2011resident professionals in high value\u2011added activities, holders of intellectual or industrial property, and pensioners receiving income from abroad.\u200b<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Who is eligible?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Applicants must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Be considered tax residents in Portugal (under Article 16(1) of the IRS Code), by residing for more than 183 days, holding a dwelling that indicates an intention to reside, being a crew member of an entity based in Portugal, or performing public functions for the Portuguese State.<\/li>\n\n\n\n<li>Not have been considered tax residents in Portugal in the 5 years prior to the year of application.\u200b<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Deadlines and application<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>You must first register as a resident in Portugal. The application for NHR status must be submitted by\u00a0<strong>31 March<\/strong>\u00a0of the year following the year in which you became a resident. It can be filed online via the\u00a0<a href=\"https:\/\/www.portaldasfinancas.gov.pt\/at\/html\/index.html\" target=\"_blank\" rel=\"noopener\"><em>Portal das Finan\u00e7as<\/em><\/a>\u00a0(the recommended option) or by a paper application addressed to the Director of Taxpayer Registration Services.\u200b<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Benefits and taxation<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Foreign income:<\/strong>\u00a0Income obtained abroad is generally exempt, provided that, in the State of origin, the income may be taxed under a double\u2011taxation agreement.\u200b<\/p>\n\n\n\n<p><strong>Duration:<\/strong>\u00a0Status is valid for 10 consecutive years.<\/p>\n\n\n\n<p><strong>Income tax:<\/strong>\u00a0A special 20% tax rate applies to high value\u2011added activities.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Teresa Martins Lan\u00e7a | <a href=\"mailto:info@rosarioduarte.pt\">info@rosarioduarte.pt<\/a><br>\u00a0<br><a class=\"btn gray\" href=\"http:\/\/eepurl.com\/gyHAu1\" target=\"_blank\" rel=\"noopener\">Sign up for our Newsletter<\/a><br>\u00a0<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Contact us <a href=\"https:\/\/www.rosarioduarte.pt\/en\/contacts\/\">here<\/a> to book a meeting.<\/h5>\n","protected":false},"excerpt":{"rendered":"<p>What is the Non-Habitual Resident Status? The Tax Code created the NHR status within the [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2401","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts\/2401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/comments?post=2401"}],"version-history":[{"count":2,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts\/2401\/revisions"}],"predecessor-version":[{"id":2408,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts\/2401\/revisions\/2408"}],"wp:attachment":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/media?parent=2401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/categories?post=2401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/tags?post=2401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}