About EDGE International Lawyers
EDGE International Lawyers is a Portuguese Law Firm with more than 25 years of experience dealing with international clients in Portugal, namely in Lisbon, Porto, Algarve (Almancil and Lagos), Cape Verde and with a representative office in the United Kingdom. EDGE International Lawyers provides solutions and legal assistance to a wide range of clients, with a special focus on private clients, having traditionally extensive experience with British and Irish nationals.
Non-habitual Resident Tax Regime (NHR)
The Non-habitual Resident Tax Regime (NHR) was introduced in Portugal in 2009 and aimed to attract new tax residents by providing tax incentives.
Any person who has not been a tax resident in Portugal in the five years prior to the year of change of tax residence can apply for NHR status by changing their tax residence to Portugal. For this purpose, you must meet the requirements for tax residence in Portugal, namely: remaining in the national territory for 183 days, consecutive or interspersed, in any 12-month period, beginning or ending in the year in question, or remaining for less time, maintaining a house as your usual residence. Once obtained, the status can be maintained for a period of 10 years.
NHR benefits can cover pensions, dividends, interest, and investment income from a non-Portuguese exempt source of income or be subject to a preferential income tax rate. This special 20% rate is applicable to certain income derived from highly qualified activities provided in Portuguese territory.