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      Is there a minimum stay requirement to maintain NHR status?

      To maintain NHR status in Portugal, individuals must spend a minimum of 183 days in the country each tax year.

      No, there is no strict minimum stay requirement to maintain Non-Habitual Resident (NHR) status in Portugal. However, there are some important considerations regarding residency and taxation:

      1. Residency Requirements

      • 183-Day Rule: To initially qualify for NHR status, you must be considered a tax resident in Portugal. This typically means you need to spend at least 183 days in the country during a calendar year, or have a permanent home in Portugal, which is the center of your vital interests​.
      • Maintaining NHR Status: Once granted NHR status, there is no specific requirement to spend a minimum number of days in Portugal each year to maintain it. However, you must ensure that you are still considered a tax resident in Portugal by meeting the general criteria for tax residency, such as maintaining a permanent home in the country​.

      2. Tax Implications

      • Global Income Reporting: As an NHR, your global income may be subject to favorable tax treatment in Portugal. However, you need to ensure that Portugal remains your primary tax residence to benefit from the NHR regime. If you fail to maintain your tax residency status, you could lose the tax benefits provided under the NHR regime​.

      3. Practical Considerations

      • Regular Presence in Portugal: While there is no strict minimum stay requirement, spending a reasonable amount of time in Portugal each year can help solidify your tax residency status and avoid any potential challenges from tax authorities. This is particularly important if you have ties to other countries that could claim you as a tax resident​.

      Summary

      There is no formal minimum stay requirement to maintain NHR status in Portugal, but you must remain a tax resident in Portugal to continue benefiting from the NHR regime. This typically involves meeting the 183-day rule or having a permanent home in Portugal. It’s advisable to spend a reasonable amount of time in Portugal each year to solidify your tax residency status.