To apply for NHR status in Portugal, meet specific criteria, register as a tax resident, obtain a Portuguese tax number, and submit the application.
Applying for Non-Habitual Resident (NHR) status in Portugal involves several key steps, from establishing tax residency to submitting your application to the Portuguese tax authorities. Here’s a step-by-step guide:
1. Establish Tax Residency in Portugal
- Criteria for Tax Residency: To qualify for NHR status, you must first establish tax residency in Portugal. This generally means:
- Spending at least 183 days in Portugal during a calendar year, or
- Having a permanent home in Portugal by December 31st of that year and intending to maintain it as your primary residence.
- Obtaining a NIF: You will also need to obtain a Portuguese Tax Identification Number (NIF), which is required for all tax-related activities in Portugal.
2. Gather the Required Documentation
- Proof of Residency: You will need to provide evidence that you have established residency in Portugal. This could include a rental contract, a property purchase deed, or utility bills showing your address in Portugal.
- NIF (Portuguese Tax Identification Number): Your NIF is essential for the application process and must be included with your documentation.
- Passport or National ID: A copy of your valid passport or national identification card will also be required.
3. Submit the NHR Application
- Deadline: The application for NHR status must be submitted by March 31st of the year following the year you become a tax resident in Portugal. For example, if you became a tax resident in 2023, you must apply for NHR status by March 31, 2024.
- Where to Apply: The application is submitted online through the Portuguese tax authority’s website, the Portal das Finanças. You will need to log in or create an account if you don’t already have one.
4. Complete the Application Process
- Online Form: Once logged in to the Portal das Finanças, you’ll need to fill out the NHR application form, providing details about your residency, employment, and any other relevant information.
- Submit Supporting Documents: Upload all required documentation, including proof of residency, your NIF, and identification documents. You may also need to provide evidence of your professional activity if applying under the high-value-added professions category.
5. Await Approval
- Processing Time: The Portuguese tax authorities will review your application. The processing time can vary, but you will typically be notified of the decision within a few months. If approved, your NHR status will be valid for 10 consecutive years.
- Confirmation: Once approved, you will receive confirmation of your NHR status, which you can then use to benefit from the tax advantages provided under the regime.
Summary
To apply for NHR status in Portugal, you must first establish tax residency, gather the necessary documentation, and submit your application online through the Portal das Finanças by March 31st of the year following your residency. The process involves providing proof of residency, a NIF, and other relevant documents, with the final decision typically provided within a few months.