Portugal's Non-Habitual Resident tax regime is a program designed to attract individuals and their families to Portugal by offering beneficial tax incentives. Under this program, qualifying individuals can benefit from a flat 20% tax rate on certain types of income derived in Portugal, and a tax exemption on foreign income.

The NHR tax regime is available to all individuals becoming tax residents in Portugal, provided they have not been tax residents in Portugal in the previous five years. This includes both EU and non-EU citizens. There is no minimum stay requirement.

The main benefits of the NHR tax regime include a 20% flat rate for certain types of income earned in Portugal and a tax exemption on foreign income like pensions, employment income, rental income, and investment income, among others.

You can apply for the NHR tax regime through Portugal's Tax and Customs Authority website or by engaging the services of a tax professional. Movingto can assist you in comparing services and choosing the right professional to guide you through this process.

The NHR tax status lasts for a period of 10 consecutive years from the year of registration as a Portuguese tax resident. After this period, you will be subject to the standard tax rates.