Non-Habitual Resident Status (NHR)

Lamares, Capela & Associados provides all services related to NHR in Portugal, which is a tax status intended for Portuguese or foreign citizens who already reside legally in Portugal and who cumulatively fulfil the following requirements:

  • Have not been considered as residents in Portugal in the last five years;
  • Are considered residents in Portugal, which occurs by:
    (i) Remaining more than one hundred and eighty-three consecutive or non-consecutive days within any period of twelve months, beginning or ending in the relevant year; or
    (ii) In case of remaining for a shorter period of time, having a housing on any day within the twelve-month period in such conditions that will lead to the assumption of intending to be kept and occupied as an habitual residence.

Note: Foreign citizens who need a visa to enter Portugal and residence permit to reside there must carry out such proceedings previously.

 

Foreigners who decide to live in Portugal can apply for the Non-Habitual Resident Status (NHR), both for work reasons and for retirement purposes, and for Portuguese citizens wishing to return to Portugal after residing in another country in the last five years.