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


The “non-habitual residents” tax regime is ruled by the IRS Code. It was introduced by the Decree-Law n.º 249/2009, of September 23rd, and completed by the Decree n.º 12/2010, of January 7th, in order to attract to Portugal highly skilled professionals, high net worth individuals and foreign pensioners. In fact, the tax regime of “non-habitual residents” was created with the intention of attracting to our country professionals of high added value activities and the so-called “high net worth individuals”, intending to rival with some competing systems in force in other countries.