Non-habitual Residency

Tax exemptions and privileges over a 10-year period

Start your NHR application today

The Non-Habitual Residency scheme – often referred to as the NHR – is a tax regime which offers expats and investors reduced tax rates and exemptions on some taxes, throughout Portugal. Approximately 10,000 non-habitual residents are already enjoying the benefits.

Some key benefits of the NHR scheme include:

  • Tax exemption on almost all foreign sources of income
  • Residency in the EU
  • Exemption on tax from gifts or inheritance to family members
  • No wealth-tax
  • Plus so much more
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NHR Application


  • Passport
  • NIF number
  • Passport to tax authority portal
  • Previous country of residence

2-3 weeks

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Start the process of your NHR status in Portugal

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We need certain information from you so we can begin your application - and tell you if there is anything missing, which could hold up your application


When approved, you will enjoy significant tax exemptions and benefits for a 10-year period

Frequently Asked Questions

What kind of income is exempt from tax under the NHR?

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.

Am I eligible for the NHR?

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.

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Whether you’re setting up your business, finding your dream home or securing citizenship for your family; RHJ Law are here to help you. Whatever it is, talk to us today about your move to Cyprus, Malta, Portugal, the UAE, UK or the USA.


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