Applying for Portugal’s Non-Habitual Resident (NHR) Tax Regime involves a series of steps, including registering on the Portal das Finanças, the official website of the Portuguese Tax Authority. Here’s a step-by-step guide to help you apply for the NHR Tax Regime:
- Obtain your Portuguese Tax Identification Number (NIF): Before you can apply for the NHR status, you need to have a Portuguese Tax Identification Number (NIF). If you don’t have one already, you can obtain it from the local tax office (Finanças) or through a local representative, such as a lawyer or tax consultant.
- Become a Portuguese tax resident: To qualify for the NHR status, you need to become a tax resident in Portugal. This usually means spending more than 183 days per year in the country or having a permanent residence there. Ensure that you have the necessary documentation to prove your residency, such as a rental contract or property ownership documents.
- Register on the Portal das Finanças: Once you have your NIF and are a tax resident in Portugal, you need to register on the Portal das Finanças website (https://www.portaldasfinancas.gov.pt/). Click on “Registar-se” (Register) and follow the instructions to create an account. You’ll need your NIF, mobile phone number, and email address for registration.
- Apply for the NHR status: After registering on the Portal das Finanças, log in to your account and follow these steps:
a. Click on “Os Seus Serviços” (Your Services).
b. Under “Cidadãos” (Citizens), select “IRS.”
c. Click on “Entregar Declaração” (Submit Declaration).
d. Choose “Registo de Residente Não Habitual” (Non-Habitual Resident Registration) from the available options.
e. Fill in the necessary details in the online form, including the date you became a tax resident in Portugal, your professional activity (if applicable), and other relevant information.
f. After completing the form, click on “Submeter” (Submit) to submit your application.
- Await approval: Once you have submitted your application, the Portuguese Tax Authority will review it. The approval process can take several weeks or even months. If your application is successful, you’ll be granted the NHR status, and you’ll receive a notification through the Portal das Finanças.
- Seek professional assistance: As the NHR application process can be complex, it’s recommended to seek the help of a professional, such as a lawyer or tax consultant, to guide you through the application and ensure you meet all the requirements.
Remember that the NHR status is valid for ten years, after which you’ll be subject to the standard Portuguese tax regime. Ensure that you maintain your tax residency in Portugal and comply with all tax obligations during this period to enjoy the benefits of the NHR Tax Regime.