A GUIDE TO: APPLYING FOR NHR (Non-Habitual Residents tax)
You qualify for a flat 20% income tax rate on salaries for 10 years. You must spend more than 183 days in Portugal. Other rules apply. Tax year runs from 1st Jan – 31st Dec not April like the UK. You must register by the end of March following the tax year in which you became resident e.g. We arrived 31st Dec 2019 and obtained our 5 year temporary residence permit 13th Jan 2020 so we have until 31st March 2021 to register but have already completed the procedure.
How to register?
Via this website:
- Click on Register or Registar-se.
- Fill in the online form VAT number which is your fiscal number, remember to type in your address exactly as it appears on your fiscal number paperwork from the tax office.
- This will produce a password in the post to home address which takes a few days.
- When you receive the password go to the same website and click on Begin session or Iniciar sessao then type in the fiscal number and the password which you received in the post which is the middle number.
- You should now be logged in.
- Click on the search tab bar at top and type Non habitual tax.
- Click on the second option down – Access button – Residente nao habitual.
- or this is the link: https://sitfiscal.portaldasfinancas.gov.pt/dados/residentenaohabitual
- Click on the left option Entregar pedido or Deliver order.
- Then enter details here and submit.