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The “Non-Habitual Residents” (NHR) Tax Regime


The “Non-Habitual Residents” (NHR) tax regime was introduced by the Decree-Law no. 249/2009, of September 23rd, and complemented by the Ministerial Order no. 12/2010, of January 7th, in order to attract to Portugal highly skilled professionals, high net worth individuals and foreign pensioners. This NHR tax regime was created with the intention of attracting professionals performing high added value activities and the so-called “high net worth individuals” to our country, envisaging to rival with some competing systems in force in other countries.