Looking to pay less tax while enjoying a high quality of life in Portugal? The NHR (Non-Habitual Resident) tax regime was one of Europe’s most attractive expat tax benefits.
⚠️ Important: The classic NHR regime has been officially phased out. However, some individuals may still qualify under transitional rules or newer alternatives.
At Borderless Lawyers, we help you understand your current eligibility and what tax benefits are still available.
🇵🇹 What Was the NHR Program?
The Non-Habitual Residency (NHR) program was introduced in Portugal to attract foreign residents by offering significant tax breaks for up to 10 years.
✅ Key Benefits (Before Phase-Out):
-
10-year income tax benefits
-
Foreign pension income taxed at 10%
-
Most foreign income (dividends, interest, royalties) exempt from Portuguese tax
-
Flat 20% tax on income from high-value-added professions in Portugal
-
No minimum stay requirement
❌ Is the NHR Program Still Available?
The original NHR program ended for new applicants, but:
-
Those already approved under NHR can continue for the full 10 years.
-
Individuals who applied before the deadline and meet the transitional rules may still qualify.
-
Portugal is exploring a new targeted regime to attract specific skilled professionals and investors.
📌 Borderless Lawyers can check if you still qualify and help you apply under transitional terms if eligible.
🧾 NHR Transition Rules (Who Can Still Apply?)
You may still be eligible for NHR if:
-
You became a tax resident in Portugal before the cut-off date
-
You had proof of intent to relocate (employment, property rental, schooling) before the NHR regime was closed to new applicants
-
You are part of specific exempted professional groups or under a new future regime designed to replace NHR
⚠️ Each case is different. Reach out for a free case evaluation with our tax legal team.
📚 What Are the NHR Alternatives?
Although the full NHR is no longer open, Portugal still offers tax-efficient living options:
-
🧳 Digital Nomad Visa – Allows remote workers to benefit from double taxation treaties
-
🧘 D7 Passive Income Visa – Ideal for retirees with foreign income
-
🏦 Business relocation & company setup – Use Portugal’s low corporate tax rates (12.5% in Madeira for some sectors)
-
💼 New tax regime (coming soon) – Portugal is designing a system to attract foreign workers in science, innovation, and business
📈 How Borderless Lawyers Helps with Tax & Residency
We guide individuals through:
-
✅ Residency permit applications (D7, D2, Digital Nomad, etc.)
-
✅ Reviewing NHR eligibility
-
✅ Registering with the Portuguese Tax Authority (AT)
-
✅ NIF application and tax setup
-
✅ Coordinating with certified accountants
-
✅ Long-term tax planning for expats and digital nomads
We provide legal + tax support under one roof, whether you’re moving to Portugal or already here.
📍 Who Benefited from the NHR Program?
The NHR regime was especially popular with:
-
🇫🇷 French retirees
-
🇬🇧 UK remote workers post-Brexit
-
🇺🇸 U.S. digital nomads and freelancers
-
🇧🇷 Brazilian business owners
-
🇮🇳 Indian entrepreneurs in tech
-
🇷🇺 Russian investors before sanctions
🚀 Plan Your Tax Strategy in Portugal Today
Even without NHR, Portugal remains one of the most tax-friendly and expat-welcoming countries in Europe—if you plan correctly.