The tax regime for non-habitual residents (commonly known as NHRs or NHR Tax Regime), formally known as non-regular residents, was created with the approval of the Investment Tax Code, approved by Decree-Law n. 249/2009, of 23 September. It change the rules of the Portuguese Personal Income Tax, by granting a set of tax exemptions and flat rate taxation for a period of 10 years, in order to attract to Portugal, expat professionals qualified in activities with high added value or intellectual, industrial or know-how, as well as pensioners and other passive income earners.
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| - Non-Habitual Resident (en)
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| - The tax regime for non-habitual residents (commonly known as NHRs or NHR Tax Regime), formally known as non-regular residents, was created with the approval of the Investment Tax Code, approved by Decree-Law n. 249/2009, of 23 September. It change the rules of the Portuguese Personal Income Tax, by granting a set of tax exemptions and flat rate taxation for a period of 10 years, in order to attract to Portugal, expat professionals qualified in activities with high added value or intellectual, industrial or know-how, as well as pensioners and other passive income earners. (en)
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related legislation
| - Corporate Income Tax Code (en)
- Personal Income Tax Code (en)
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long title
| - Tax Code for Investment (en)
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short title
| - Decree-Law n. 249/2009 (en)
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summary
| - Creates the Investment Promotion Tax Code (en)
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| - The tax regime for non-habitual residents (commonly known as NHRs or NHR Tax Regime), formally known as non-regular residents, was created with the approval of the Investment Tax Code, approved by Decree-Law n. 249/2009, of 23 September. It change the rules of the Portuguese Personal Income Tax, by granting a set of tax exemptions and flat rate taxation for a period of 10 years, in order to attract to Portugal, expat professionals qualified in activities with high added value or intellectual, industrial or know-how, as well as pensioners and other passive income earners. (en)
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