Necessary documents and requirements

Qualifying for the status

To qualify as a NHR, an individual must meet the following requirements:

  • Be tax resident under Portuguese domestic legislation; and
  • Not have been taxed as a Portuguese resident in the five years prior to taking up residence in Portugal.

An individual is tax resident in Portugal for any year in which:

  • He is physically present in Portugal for more than 183 days in a calendar year; or
  • On December 31 of the relevant tax year, he has available accommodation in Portugal as an habitual abode.

Legal notice - Please note that this document is a brief introduction to possible tax consequences associated with a move to Portugal. It is intended only to be summary and simplifications have therefore been made. We strongly advise that individual advice be obtained before acting on any of the matters covered herein.

Necessary documents and requirements

Recognition of this status is not automatic, and requires activation by attending to the following formalities:

  • Application for a Portuguese taxpayer number, for which a copy of the individual’s passport and an address in Portugal is required;
  • Application for the NHR status, including a written affidavit stating that the individual was not resident, for tax purposes, in Portugal, in the five years preceding the request.

Nevertheless, in case the Portuguese Tax Authorities have any evidence or doubts about the lack of veracity of any of the elements included in the written affidavit, additional documents can be required, such as tax residency certificate(s) and any other document(s) able to prove that the personal and economic interests of the individual were located in another State in the five years preceding the arrival in Portugal.

Other documents will be required if the individual is an employee or is self-employed rendering services eligible as derived from a high value added activity.

Copies of original documents must be notarized before being submitted. The NHR status has to be requested until March 31 of the year after taking up residency in Portugal.

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