NHR (Non-Habitual Resident)

The former tax regime for non-habitual residents, replaced by IFICI in 2024. NHR offered a flat rate of 20% on Portuguese income and exemptions on foreign income. Existing NHR holders retain their benefits until the end of the 10-year period.

Nederlands

NHR (Residente Não Habitual)

Het voormalige belastingregime voor niet-gewone inwoners, dat in 2024 is vervangen door IFICI. NHR bood een vast tarief van 20% op Portugees inkomen en vrijstellingen op buitenlands inkomen. Bestaande NHR-houders behouden hun voordelen tot het einde van de 10-jaarsperiode.

Related terms

Crédito Habitação (Mortgage)e-Fatura (Electronic Invoice)IFICI (Tax Incentive for Research and Innovation)IMI (Municipal Property Tax)IMT (Property Transfer Tax)IRC (Corporate Income Tax)IRS (Personal Income Tax)ISV (Vehicle Registration Tax)IUC (Vehicle Circulation Tax)Mais-Valias (Capital Gains)