Portuguese tax for the Non-Habitual Resident regime: main features and tax benefits

The NHR regime

Non-Habitual Resident regime (NHR) has a tax regime designed to attract specialized and high-net-worth individuals to Portugal, which allows, under certain conditions, for an exemption on foreign income and reduced taxation on Portuguese income from employment and/or services. 

The regime requires that the person becomes a Portuguese tax resident without having resided in Portugal in any of the previous 5 years and lasts for at least 10 straight years. 

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