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Non-Habitual Resident (NHR) Regime in Portugal

If you are planning to move to Madeira Island or Portugal and want to learn more about the NHR program, do not hesitate to Download our FREE Brochure.

In this brochure, you will find all the information that you need.

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What is the Non-Habitual Resident (NHR)?
It is the special Portuguese taxation regime applicable to the foreign income of natural persons. This program is specially designed for people wishing to transfer their residence to Portugal.

Those qualifying for the Non-Habitual Resident (NHR) regime qualify as residents for tax purposes in Portugal and are taxed at a reduced rate.

NHR status is valid for a period of 10 consecutive and non-renewable years unless the taxpayer becomes non-resident for tax purposes for a period of 5 years before reapplying to the scheme.

Conditions for obtaining Non Resident-Habitual status?

Not have been deemed tax resident in Portugal in the previous 5 years

Acquiring Portuguese tax residence


Apply for the registration as Non-Habitual Tax Resident until 31 March of the year following that of registration as resident

Non-habitual resident status is granted for a period of 10 consecutive years.

NHR Status / Regime in Portugal

Do you want more information?

In this brochure, you will find all the information that you need about the NHR Status in Portugal or Madeira Island.

Tax Exemptions in Income Sources

The tax exemptions are divided in two main sources

Foreign sourced income*

Employment income (salaries) might be exempt
Self-employment (freelancer) income and professional income related to high value-added activities may be exempt
Flat rate of 10% on the net pension income received from foreign sources
Capital income, real estate income, capital gains might be exempt from taxation in Portugal

Portuguese sourced income*

Employment and self-employment income may be taxed at the special flat rate of 20%
Interest income, dividends are subject to a rate of 28%
Capital income is taxed at a flat rate of 35% if paid by entities domiciled in blacklisted jurisdictions
Other types of income are subject to taxation at the standard personal income tax rates

*More information in our FREE Brochure


Madeira Corporate Services

MCS will help you with all the processes of applying to the NHR or Non- Habitual Resident Program in Portugal. Our team counts with several years of experience in Legal, Incorporation and tax advisor in Portugal and abroad.

With us you will have:
Efficiency and Practicality
Responsibility and Fairness
Reliability and Stewardship
Professionalism and Ethics

Need More Information?

If you are planning to move to Madeira Island or Portugal and need more information about the NHR program, do not hesitate to download our brochure.

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