Non-Habitual Residents (NHR) – Tax regime and Annex L of the IRS
I. Tax regime
- NHR concept and 10-year period
- Legal basis: Decree-Law no. 249/2009, of 23 September
- Requirement: tax resident in Portugal in each year of benefit
Frequently Asked Questions
- How to qualify as NHR
- High added value activities (refers to Portaria 12/2010 and 230/2019)
- Suspension and resumption of the regime
- Treatment of foreign-source income
Options for taxation regimes
- Flat rate vs progressive rates
- Methods to eliminate international double taxation
Transition phase – new activity list
- Notes on updated AEVA list
II. Annex L of the IRS (PIT)
- Employment income (Category A)
- Self-employment – simplified regime (Category B)
- Self-employment – organized accounting
- Imputed income
- Foreign-source income
- Specific NHR fields and activity codes