ABV Advogados

PT | EN | FR

Legal Informations



The Portuguese Government announced the intention to put an end to the non-habitual residents’ tax regime in 2024. This intention was confirmed in the State Budget proposal for 2024.

The end of the regime will not prejudice the rights of those who already have the NHR. According to the State Budget proposal, can also have access to the RNH i) people who, on December 31, 2023, meet the conditions for registration as RNH, that is, are tax residents in Portugal until that date, and ii) those who hold a valid residence visa on that date with the aim to reside in Portugal.

Therefore, those wishing to obtain the RNH must carry out the respective procedures in 2023.

Who can apply

People who meet one of the following requirements can obtain an RNH:

  • i) have a dwelling in Portugal in conditions that suggest the intention to maintain it as the habitual residence; or
  • ii) stay more than 183 days in Portugal. The applicant cannot have been considered a Portuguese tax resident in the previous 5 years.

NHR Duration

Taxpayers acquire the right to be taxed as non-habitual residents for a period of 10 years, consecutive or interpolated.

Main benefits of the RNH

This regime provides numerous tax advantages. It is important to distinguish the origin of the income, that is, whether the source is in Portugal or abroad.

  • 4.1. Income sourced in Portugal.

    Employment and self-employment revenues from “high added value activities” are subjected to a special tax rate of 20%, regardless of the value of the income.

    The list of “high added value activities” is contained in Ordinance no 230/2019 from the 23rd of July, and includes many activities, of which we highlight: company´s board directors and senior management, certain engineers, physicists or mathematicians and other technicians, doctors, certain professors, specialists in information and communication technologies / IT, authors, journalists and linguists, professions related with agriculture, livestock and forests, qualified workers in the industry or construction sector, as well as creative and performing artists.

  • 4.2. Income sourced overseas.

    • i) Pensions (unless arising from functions in the public sector) are taxed at a special tax rate of 10%. Somes insurances are considered pensions for NHR purposes;
    • ii) Employment income will be exempted from Portuguese taxes if it is taxed in the source country. Typically, this occurs, with a low tax rate applicable in the source country, as per standard treaties for the avoidance of double taxation concluded by Portugal;
    • iii) Self-Employment income from “high added value activities”, royalties, interests, dividends, rental income and capital gains will be exempted from Portuguese taxes, if it can be taxed in the source country. Typically this also happens, likewise under a low tax rate, as per normal treaties for the avoidance of double taxation signed by Portugal.

Donation and inheritance tax exemptions

Donations and inheritances in Favour of spouses, descendants or ascendants pay no taxes. Note that this exception applies, regardless of whether the person has NHR.

One final remark: the Portuguese tax system does not establish a wealth tax. For further information, please contact

ACQ5 Global Awards 2016 2017 Global Law Experts 2017 Global ExcellenceAwards 2017 Corporate Intl Global Awards Winner 2018 Corporate Intl Global Awards Winner Advisory Excellence