Frequently Asked Questions
Passive income is not taxable under the NHR as long as it is taxed at the country of source. These are income streams such as foreign sources, dividends, foreign sourced employment income (as long as it can be taxed in the country of source) and foreign sources self employment income. If you have any questions, our personal tax experts will be able to give you more information about your situation.
To establish yourself within the NHR programme, you must have established a tax residential status as an expat in Portugal and secure a place to live by 31 December of that year, to show your intention Portugal will become your main home. You then have until 31 March of the following year to apply for the NHR.