How To Apply For Nhr In Portugal

Understanding the NHR Tax Regime: Basic Principles

Portugal’s Non-Habitual Resident (NHR) tax regime represents one of Europe’s most attractive fiscal frameworks for expatriates and high-net-worth individuals seeking tax optimization. Established in 2009 and subsequently amended, this tax program offers substantial benefits to qualifying individuals who establish their tax residence in Portugal. The foundational principle of the NHR scheme centers on attracting foreign investment, skilled professionals, and retirees by providing preferential tax treatment for a period of ten consecutive years. Unlike traditional tax havens, Portugal’s NHR program operates within a respected EU jurisdiction with a comprehensive network of double taxation treaties, ensuring legitimacy while offering significant tax advantages. The regime creates a compelling proposition for individuals considering relocation, particularly those with foreign-source income, pensions, or high-value professional qualifications that fall within Portugal’s designated high-value-added activities list.

Eligibility Criteria for Portugal’s NHR Status

To qualify for the Non-Habitual Resident status in Portugal, applicants must satisfy specific eligibility requirements established by Portuguese tax authorities. The primary criterion is becoming a tax resident in Portugal, which typically requires spending 183 days or more in Portugal during a tax year or maintaining a permanent residence that suggests an intention to establish habitual residence. Crucially, applicants must not have been considered Portuguese tax residents in the five years preceding their application. This "look-back period" is strictly enforced by the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira). Verification of prior tax residency status may involve providing tax residency certificates from previous countries of residence or tax returns demonstrating non-residency in Portugal. Additionally, applicants must complete the formal registration process with Portuguese tax authorities within the applicable timeframe to secure NHR benefits for the full ten-year period. Meeting these conditions is essential for accessing the tax advantages offered under this specialized regime.

Key Tax Benefits Under the NHR Program

The NHR regime offers an array of significant tax advantages that make Portugal particularly attractive to international individuals. Foreign-source income, including dividends, interest, royalties, and certain capital gains, may benefit from tax exemption in Portugal through the application of the double taxation elimination method, provided such income is taxable in the source country under applicable tax treaties. For high-value professionals working in qualifying scientific, technical, or artistic activities designated by Portuguese authorities, employment and self-employment income derived from these activities is taxed at a flat rate of 20%, rather than Portugal’s progressive rates which can reach 48%. Pension income received by NHR beneficiaries from foreign sources is subject to a flat 10% tax rate under current regulations—a substantial reduction from standard rates and a compelling proposition for retirees from higher-taxation jurisdictions. These preferential tax treatments, combined with Portugal’s extensive network of tax treaties, create opportunities for legitimate international tax planning that should be carefully structured with professional guidance to ensure full compliance with both Portuguese legislation and international tax standards.

Qualifying as a Tax Resident in Portugal

Establishing tax residency in Portugal is a fundamental prerequisite for NHR application. Under Portuguese law, tax residency is primarily determined through two key tests: the physical presence test and the habitual residence test. To meet the physical presence criterion, an individual must remain in Portugal for more than 183 days (consecutive or non-consecutive) within a calendar year. Alternatively, under the habitual residence test, maintaining a dwelling in Portugal that appears to serve as one’s permanent or habitual residence by December 31st of the relevant tax year can establish residency, even with fewer days physically present. Documentary evidence supporting tax residency may include rental agreements, property purchase deeds, utility bills, Portuguese bank accounts, and local healthcare registrations. Individuals must also obtain a Portuguese Tax Identification Number (Número de Identificação Fiscal, or NIF) and register with local tax authorities. For those conducting business activities, registration with the Social Security administration may be required. This process of establishing substantive presence requires careful planning, particularly regarding the timing of arrival in Portugal and coordination with departure from previous jurisdictions to avoid complications with overlapping tax residency claims.

Documentation Required for NHR Application

The NHR application process requires thorough documentation to substantiate eligibility and tax status. Applicants must compile a comprehensive portfolio of documents, beginning with proof of Portuguese tax residency such as a property deed, rental contract, or utility bills establishing a permanent address. A valid Portuguese Tax Identification Number (NIF) is mandatory and can be obtained through the tax authority or authorized representatives. Passport or national identity card copies provide necessary identification verification. Foreign tax residency certificates covering the five years preceding the application are crucial to demonstrate non-residency in Portugal during the look-back period. For professionals seeking to benefit from the special 20% professional activities rate, evidence of qualifications and licensing in the relevant high-value field must be submitted, along with employment contracts or business registrations demonstrating actual practice of these activities. All foreign documents typically require certified translations into Portuguese, and some may need apostille certification or equivalent legalization to be recognized by Portuguese authorities. Organizing this documentation thoroughly in advance significantly streamlines the application process and minimizes potential delays in securing NHR status.

Step-by-Step Application Process for NHR Status

The application process for Portugal’s Non-Habitual Resident status follows a structured sequence with specific timing requirements. First, obtain a Portuguese Tax Identification Number (NIF) through the local tax office (Finanças) or Portuguese consulate, which serves as your fiscal identification for all subsequent procedures. Second, register as a tax resident in Portugal by submitting Form 43 (Modelo 43) to your local tax office along with supporting documentation proving your Portuguese residence. This step must occur after establishing physical presence in Portugal. Third, submit the specific NHR application (Form 4) to request Non-Habitual Resident status, which must be completed before March 31st of the year following your establishment of tax residency. The Portuguese Tax Authority typically processes applications within 2-3 months, though this timeframe can vary. Following submission, monitor your application status through Portugal’s tax portal (Portal das Finanças) using your access credentials. Once approved, the NHR status is applied retroactively from the date you registered as a tax resident and remains valid for ten consecutive years without requiring annual renewal applications. However, annual tax returns must still be filed to maintain compliance with Portuguese tax regulations. Working with a specialized tax advisor familiar with both Portuguese tax law and international taxation principles can significantly facilitate this process and help avoid common application pitfalls.

Timing Considerations for NHR Application

Strategic timing is crucial for maximizing benefits under Portugal’s NHR program. Applications must be submitted by March 31st of the year following establishment of tax residency, making proper planning essential. For optimal tax benefits, many advisors recommend completing the move to Portugal early in the calendar year to establish tax residency promptly and secure NHR status for the full tax period. Individuals must carefully manage their departure from their previous country of residence, considering potential exit taxes and overlapping tax liabilities during transition periods. Coordinating the termination of tax residency in the origin country with the establishment of Portuguese residency requires meticulous planning to avoid double taxation or unintended tax consequences. The ten-year NHR benefit period begins from the first year of tax residency registration, regardless of when during that year the application is approved. Late applications may result in the loss of NHR benefits for the early portion of residency, potentially reducing the total benefit period. Additionally, applicants should consider Portugal’s annual tax filing deadlines (typically between April and June) when planning their transition to ensure compliance with reporting obligations from the outset of residency.

Common Mistakes to Avoid in NHR Applications

When applying for Portugal’s Non-Habitual Resident status, several common pitfalls can jeopardize successful registration or diminish potential tax benefits. A frequent mistake is missing the critical application deadline of March 31st of the year following establishment of tax residency, which cannot be extended and results in forfeiture of that year’s NHR benefits. Many applicants also fail to properly terminate tax residency in their previous jurisdiction, creating potential dual-residency conflicts and associated tax complications. Inadequate documentation of non-residency status during the five-year look-back period is another significant error that can lead to application rejection. Some applicants mistakenly assume all foreign income is automatically exempt, neglecting the requirement that such income must be taxable in the source country under applicable tax treaties to qualify for exemption. For professionals, incorrectly classifying activities as qualifying high-value services without meeting the specific criteria defined by Portuguese authorities can result in unexpected tax liabilities. Navigating permanent establishment issues for business owners requires particular attention, as improper structuring can create unfavorable tax consequences. Additionally, overlooking wealth tax implications, particularly for property owners in certain European countries, can diminish the overall financial benefits of relocation. Professional guidance from tax advisors experienced in both Portuguese tax law and international taxation is essential to avoid these potential complications.

NHR Benefits for Different Income Types

The Portuguese NHR regime offers differentiated tax treatment across various income categories, creating significant planning opportunities for different individual profiles. For retirees, foreign pension income enjoys a flat 10% tax rate, substantially lower than Portugal’s standard progressive rates and potentially more favorable than taxation in the source country. High-value professionals working in Portugal in designated scientific, technical, or artistic fields benefit from a 20% flat tax rate on Portuguese employment or self-employment income derived from these activities, compared to normal progressive rates that reach 48%. Investors with foreign-source passive income such as dividends, interest, royalties, and certain capital gains may qualify for tax exemption in Portugal through the double taxation elimination method, provided this income is taxable in the source country under the relevant tax treaty. Property investors should note that rental income from Portuguese real estate is taxed at the standard rates, while foreign rental income may qualify for exemption under treaty provisions. Business owners with income from overseas operations might achieve tax exemption on profits remitted to Portugal, subject to careful structuring to avoid permanent establishment issues. Each income category requires specific documentation and compliance procedures to secure the applicable preferential treatment. The interplay between Portuguese domestic tax law, NHR provisions, and international tax treaties creates a complex framework that demands professional analysis tailored to individual circumstances for optimal tax efficiency.

NHR and Double Taxation Treaties

The interaction between Portugal’s NHR regime and Portugal’s extensive network of double taxation treaties (DTTs) creates sophisticated planning opportunities for international individuals. Portugal has established tax treaties with over 70 countries worldwide, providing crucial frameworks that determine taxing rights between jurisdictions. Under NHR rules, foreign-source income potentially qualifies for tax exemption in Portugal when such income is taxable in the source country according to applicable treaty provisions, even if the source country does not effectively exercise its taxation right. This mechanism creates legitimate opportunities for reducing or eliminating taxation on certain income streams through careful structuring. For specific income types such as dividends, interest, and royalties, treaty withholding tax rates may apply at source, while the income potentially remains exempt in Portugal for NHR beneficiaries. Pension income receives special treatment with the flat 10% rate under NHR rules, regardless of treaty provisions. Careful analysis of the specific treaty between Portugal and each relevant source country is essential, as provisions vary significantly across Portugal’s treaty network. Professional advisors must conduct detailed cross-border taxation analysis considering the three-dimensional interaction between Portuguese domestic tax law, NHR provisions, and specific treaty clauses to determine optimal structures for each client’s particular circumstances and income portfolio.

Golden Visa Program and NHR: Combining Benefits

The Portuguese Golden Visa program and NHR regime can be strategically combined to create a comprehensive immigration and tax planning solution. While distinct programs with different objectives—the Golden Visa primarily addressing residence rights and potential citizenship, and NHR focusing on tax benefits—these schemes are fully compatible and complementary. The Golden Visa provides residence permits to non-EU/EEA investors making qualifying investments in Portugal (typically real estate, capital transfers, or job creation), with minimal physical presence requirements of just 7-14 days annually. This allows investors to maintain their current lifestyle while establishing legal residence in Portugal. Once Golden Visa residence is secured, applicants can then register for tax residency and subsequently apply for NHR status, provided they meet the criterion of not having been Portuguese tax residents in the preceding five years. This strategic combination allows investors to secure both immigration security and tax efficiency. However, applicants should note that while the Golden Visa requires minimal physical presence, obtaining NHR benefits typically necessitates becoming a Portuguese tax resident, which generally requires more substantial presence or establishing Portugal as one’s habitual home. Working with advisors experienced in both immigration and tax matters ensures proper coordination between these programs and helps determine the appropriate balance of physical presence to optimize benefits while maintaining compliance with all requirements.

Managing Portuguese Tax Compliance as an NHR

While the NHR regime offers significant tax advantages, beneficiaries must maintain strict compliance with Portuguese tax regulations to preserve their status and benefits. All NHR holders must file annual Portuguese tax returns (Modelo 3) by the applicable deadline, typically between April and June of the year following the tax year, regardless of whether they have Portuguese-source income. Even income that qualifies for exemption under the NHR regime must be properly reported, with the appropriate exemption codes applied. NHR beneficiaries must maintain sufficient documentation to substantiate both their continuing Portuguese tax residency and the appropriate treatment of their income under NHR provisions. This includes records of physical presence in Portugal, housing arrangements, and documentation of income sources and their qualification under relevant treaty provisions. For professionals benefiting from the 20% rate on high-value activities, ongoing evidence of professional qualifications and the nature of work performed must be maintained. Additionally, NHR holders with business interests must navigate potential permanent establishment issues carefully to avoid unintended tax consequences. Portuguese authorities have increased scrutiny of NHR compliance in recent years, with particular attention to residency claims and proper income classification. Engaging qualified tax professionals to assist with ongoing compliance is highly recommended to ensure proper fulfillment of all obligations and preservation of NHR benefits throughout the ten-year period.

Recent Changes to Portugal’s NHR Regime

Portugal’s NHR regime has undergone significant modifications in recent years that prospective applicants must consider. The most substantial change came through the 2020 State Budget Law, which introduced a flat 10% tax rate on foreign pension income for new NHR beneficiaries, replacing the previous full exemption that had drawn criticism from other European countries. This amendment represents a shift toward a more balanced approach that still offers competitive advantages while addressing international concerns about excessive tax competition. Additional modifications have refined the list of qualifying high-value activities eligible for the 20% flat tax rate, with periodic updates to align with Portugal’s economic priorities and international standards. The Portuguese Tax Authority has also implemented more rigorous enforcement procedures regarding residence verification and income classification, reflecting increased scrutiny of the program. Transitional provisions typically grandfather existing NHR beneficiaries under the rules in force at the time of their registration, though this principle does not apply to all amendments. Prospective applicants should note that further revisions to the NHR regime remain possible, as Portugal continues to balance attracting foreign investment and talent with maintaining international fiscal relations and domestic tax equity concerns. Working with advisors who maintain current knowledge of legislative developments is crucial given this evolving regulatory landscape, as is timing applications strategically in relation to announced or anticipated changes to maximize potential benefits.

NHR vs. Other European Tax Regimes

Portugal’s NHR program stands as one of several preferential tax regimes in Europe targeting mobile professionals, retirees, and high-net-worth individuals, each offering distinct advantages and limitations. Compared to Italy’s "flat tax" regime for new residents (offering a €100,000 annual flat tax on foreign income), Portugal’s NHR program typically provides more targeted benefits for those with specific income types rather than an overall cap. Cyprus’s Non-Domiciled program exempts foreign dividends, interest, and capital gains from taxation for qualifying residents, similar to NHR but without Portugal’s special provisions for professionals and pensions. Malta’s Global Residence Programme offers preferential 15% tax rates on foreign income remitted to Malta, whereas Portugal’s NHR potentially exempts qualifying foreign income entirely. Spain’s Beckham Law provides a flat 24% tax rate on Spanish-source income for qualifying new residents, compared to Portugal’s 20% rate for high-value activities. Greece has introduced its own non-dom regime with a €100,000 annual flat tax option, positioning itself as a Mediterranean alternative. When evaluating these options, considerations beyond tax rates include each country’s treaty network, residency requirements, wealth taxes, inheritance provisions, and lifestyle factors. The optimal choice depends on individual circumstances including income composition, family situation, and long-term objectives. Professional advisors specializing in European tax planning can provide comparative analysis of these regimes tailored to specific client profiles.

Portugal’s NHR Program for Retirees

Portugal’s NHR regime presents particularly compelling advantages for retirees seeking to optimize their pension taxation. Under current provisions, foreign pension income received by NHR beneficiaries is taxed at a flat 10% rate in Portugal for a ten-year period. This represents a substantial tax reduction compared to many source countries, especially those in Northern Europe where pension taxation often exceeds 40%. The program creates potential planning opportunities for various retirement income streams, including public and private pensions, personal pension plans, and certain retirement-related insurance products. To maximize these benefits, retirees should consider the interaction between the NHR provisions and the specific tax treaty between Portugal and their pension source country, as some treaties may preserve taxing rights for the source country. Social security pensions require particular attention, as treaty provisions often differ from those applying to private pensions. Beyond tax considerations, Portugal offers retirees additional attractions including a favorable climate, relatively low cost of living, high-quality healthcare options, and established expatriate communities, particularly in regions like the Algarve, Silver Coast, and Lisbon metropolitan area. When evaluating Portugal as a retirement destination, comprehensive planning should consider healthcare needs, potential currency exposure for pension income, and inheritance implications. For retirees with diversified income sources beyond pensions, such as investment income or ongoing business interests, the broader NHR provisions addressing these income types may offer additional advantages that should be incorporated into holistic retirement planning.

NHR Program for Digital Nomads and Remote Workers

Portugal’s NHR regime creates exceptional opportunities for digital nomads, remote workers, and location-independent professionals. The combination of Portugal’s lifestyle benefits, developed infrastructure, and NHR tax advantages has positioned the country as a premier destination in this growing demographic. For qualifying high-value activities performed remotely for foreign entities, the 20% flat tax rate represents significant savings compared to higher taxation in many origin countries. Digital professionals must carefully structure their employment or service arrangements to optimize tax treatment, considering whether income is derived from Portuguese or foreign sources, and whether it qualifies under the high-value activities list. Self-employed professionals may benefit from establishing appropriate service entities, while ensuring compliance with substance requirements to avoid adverse tax determinations. Remote employees should review employment contracts and reporting relationships to determine optimal structures. Portugal offers additional attractions for digital workers including excellent internet connectivity (particularly in urban centers), a growing ecosystem of coworking spaces, an increasing number of digital nomad villages in locations like Madeira and the Algarve, and a time zone that facilitates collaboration with both European and American colleagues. Recent initiatives, including specific visa pathways for digital nomads, have further enhanced Portugal’s appeal to this population. Digital professionals considering the NHR program should evaluate not only tax implications but also related considerations such as social security obligations, healthcare coverage, and potential permanent establishment issues for their employers or clients to ensure a sustainable remote work arrangement.

Tax Planning Strategies for NHR Holders

Effective tax planning for NHR beneficiaries requires comprehensive consideration of income structuring, timing, and cross-border implications. For investment income, strategic allocation of assets between Portuguese and foreign sources can optimize overall taxation, as foreign dividends, interest, and royalties may qualify for exemption while Portuguese-source investment income remains taxable at standard rates. Capital gains planning presents particular opportunities, as gains on foreign securities may qualify for exemption while Portuguese real estate gains remain taxable. Business owners can explore structuring options including the establishment of foreign holding companies, though such arrangements must have economic substance and comply with anti-abuse provisions. For professionals, carefully documenting and evidencing the performance of qualifying high-value activities is essential to secure the beneficial 20% rate. Timing considerations include strategic realization of income or capital gains to maximize benefits within the ten-year NHR period. Pension recipients may evaluate accelerated withdrawal options or pension consolidations prior to relocation. NHR holders should regularly review their tax position as personal circumstances evolve and as treaty interpretations and Portuguese tax provisions develop. Estate planning deserves particular attention, as Portugal’s inheritance tax regime and international succession rules create additional planning dimensions. Engaging qualified tax advisors with expertise in both Portuguese taxation and the tax systems of relevant foreign jurisdictions ensures planning strategies remain compliant across all applicable tax regimes while maximizing legitimate planning opportunities.

Exit Strategies: Planning Beyond the NHR Period

The ten-year duration of Portugal’s NHR benefits necessitates forward-looking planning for the post-NHR period. Prudent individuals should begin developing exit strategies well before their NHR benefits expire, considering several options based on personal and financial circumstances. One approach involves remaining in Portugal after the NHR period ends, accepting standard Portuguese taxation which, while higher than NHR rates, remains moderate compared to many European countries, particularly for those who have developed lifestyle ties to Portugal. Alternatively, some may consider relocating to another jurisdiction with favorable tax provisions, though this requires careful consideration of immigration requirements, tax treaties, and potential exit taxes. Asset restructuring ahead of the NHR expiration represents another strategy, potentially including the progressive liquidation of appreciated investments or transformation of income-producing assets to growth-oriented investments. For business owners, corporate restructuring may provide continuing tax efficiency beyond the NHR period. Timing major income events, such as business sales or significant capital gains realizations, to occur during the NHR period can lock in preferential treatment. Estate and succession planning also play crucial roles in comprehensive exit strategies, particularly for those with multinational families or significant cross-border assets. As with all complex tax planning, these strategies require individualized professional guidance, ideally from advisors with international expertise who can coordinate tax, legal, and financial planning across multiple jurisdictions to create seamless transitions at the conclusion of the NHR benefit period.

Portuguese Social Security Considerations for NHR Holders

Social security implications represent an important dimension of relocation planning for NHR beneficiaries that extends beyond tax considerations. Portugal maintains a comprehensive social security system that generally requires contributions from both employed and self-employed individuals, regardless of NHR status. Employees in Portugal typically contribute approximately 11% of gross salary, with employers contributing an additional 23.75%, covering benefits including healthcare, unemployment, and pensions. Self-employed professionals generally face contributions of approximately 21.4% on relevant income, though various reduction options may be available. Importantly, NHR status does not provide exemptions from these social security obligations for Portuguese-source employment or self-employment income. However, international social security agreements may prevent double coverage for those simultaneously working abroad or receiving foreign pensions. EU Regulations 883/2004 and 987/2009 provide coordination mechanisms for EU/EEA citizens, potentially allowing certain workers to remain in their home country systems temporarily. Portugal maintains bilateral social security agreements with several non-EU countries including the United States, Canada, and Brazil, which may provide similar coordination. NHR applicants should evaluate healthcare entitlements carefully, as registration with the Portuguese Social Security system typically provides access to Portugal’s National Health Service (SNS). For retirees, particular attention should be given to pension entitlements and how relocation to Portugal might affect rights under foreign systems. Professional guidance from advisors familiar with both tax and social security implications ensures comprehensive planning that addresses both immediate financial considerations and long-term benefit entitlements.

Banking and Financial Reporting for NHR Residents

NHR beneficiaries must navigate Portugal’s banking and financial reporting requirements while maintaining compliance with international standards. Opening a Portuguese bank account is essential for establishing residency and managing local finances, typically requiring a Portuguese Tax Identification Number (NIF), identification documents, proof of address, and sometimes initial employment or income information. Portuguese banks have strengthened their due diligence procedures in recent years, often requesting substantial documentation regarding source of funds, particularly for larger deposits. As Portuguese tax residents, NHR holders must comply with Portugal’s implementation of the Common Reporting Standard (CRS), which facilitates automatic exchange of financial account information between participating jurisdictions. This means financial institutions in foreign countries will generally report account information to Portuguese tax authorities. Additionally, Portuguese tax residents must report foreign bank accounts and financial assets on their annual tax returns, regardless of whether the income generated qualifies for NHR exemptions. U.S. citizens and permanent residents face additional reporting requirements including FBAR (Foreign Bank Account Report) and FATCA (Foreign Account Tax Compliance Act) obligations, which continue regardless of NHR status. Portuguese financial institutions comply with FATCA reporting requirements under an intergovernmental agreement with the United States. NHR holders should maintain comprehensive records of international transfers and be prepared to substantiate the source and nature of significant funds moving into Portuguese accounts. Professional guidance from advisors familiar with cross-border financial compliance helps ensure adherence to all applicable reporting requirements while preserving financial privacy to the extent legally permissible.

Professional Assistance: Working with Tax Advisors

Navigating Portugal’s NHR application process and optimizing its benefits typically requires specialized professional guidance. The complexity of international tax planning, combined with Portugal’s specific administrative procedures and evolving tax legislation, creates numerous technical challenges that most individuals are ill-equipped to address independently. Qualified tax advisors with specific expertise in Portuguese taxation and the NHR regime can provide crucial support throughout the relocation and application process. When selecting professional assistance, prioritize advisors with demonstrated experience in cross-border taxation, relevant language skills (Portuguese and your home country language), and specific knowledge of the tax treaty between Portugal and your country of origin. Ideally, the chosen advisor should have established relationships with Portuguese tax authorities and a track record of successful NHR applications. Many clients benefit from a coordinated team approach, involving tax advisors in both Portugal and their country of origin to ensure comprehensive planning. Professional fees for NHR advisory services typically include initial consultation, application assistance, and ongoing compliance support, with fee structures varying between fixed packages and hourly billing. While professional assistance represents an additional cost, the potential tax savings from properly implemented NHR planning typically provide substantial return on this investment. Additionally, professional guidance significantly reduces the risk of application errors, compliance failures, or sub-optimal structuring that could diminish potential benefits. For personalized assistance with all aspects of Portuguese taxation, international business structuring, and cross-border compliance, LTD24’s international tax specialists provide comprehensive support throughout the NHR application process and ongoing tax optimization.

Expert International Tax Support for Your NHR Application

Navigating Portugal’s Non-Habitual Resident tax regime requires specialized expertise to maximize benefits while ensuring full compliance with both Portuguese and international tax obligations. At LTD24, our team specializes in sophisticated cross-border tax planning for individuals relocating to Portugal under the NHR program.

We are a boutique international tax consultancy with advanced expertise in corporate law, tax risk management, asset protection, and international auditing. We develop tailored solutions for entrepreneurs, professionals, and corporate groups operating globally, including comprehensive NHR application support and ongoing tax optimization strategies.

Schedule a consultation with one of our experts at $199 USD/hour to receive concrete answers to your tax and corporate questions related to Portugal’s NHR program. Our advisors will guide you through the entire process, from initial eligibility assessment to application submission and subsequent tax compliance. Contact us today for professional guidance on your move to Portugal under the NHR regime: Book a Consultation.