When applying for NHR status, provide proof of foreign tax residence for five years, a valid passport or ID, a Portuguese taxpayer number (NIF), and evidence of income sources.
To apply for Non-Habitual Resident (NHR) status in Portugal, you need to provide several key documents to the Portuguese tax authorities. These documents are required to verify your eligibility for the NHR regime. Here’s a breakdown of the necessary documentation:
1. Proof of Tax Residency
- Certificate of Residency: You need to provide evidence that you are a tax resident in Portugal. This can be a certificate of residence issued by the Portuguese authorities or proof that you have been in Portugal for at least 183 days within the tax year or have a permanent home in Portugal as of December 31st of the year prior to your application.
- NIF (Portuguese Tax Identification Number): You must have a NIF, which is the Portuguese tax number. This is required for all tax-related activities in Portugal, including applying for NHR status.
2. Application Form
- NHR Application Form: The application for NHR status is made through the Portuguese tax authority's online portal (Portal das Finanças). You need to complete the application form available on this platform, which will require information about your residency and any relevant income sources.
3. Proof of Economic Activity (if applicable)
- Employment or Business Income: If you are employed or self-employed, you may need to provide documentation related to your professional activity, such as a work contract, proof of self-employment, or documentation showing your business activity in Portugal.
- Other Income Sources: If you have income from other sources, such as pensions, investments, or real estate, you may need to provide supporting documents that detail these income streams. This ensures that the Portuguese tax authorities correctly classify your income under the NHR regime.
4. Proof of No Prior Portuguese Residency (if applicable)
- Non-Resident Status Declaration: If you were previously a resident in Portugal and are returning, you must prove that you have not been a tax resident in Portugal for the five years preceding your NHR application. This may involve submitting tax documents or residency certificates from other countries where you were a tax resident during that period.
5. Other Supporting Documents
- Passport or National ID: A copy of your valid passport or national identification card may be required as part of your application to verify your identity.
- Utility Bills or Rental Contracts: These documents can serve as proof of residence if you are using a permanent home in Portugal as the basis for your tax residency claim.
Summary
To apply for NHR status in Portugal, you need to provide proof of tax residency (such as a residency certificate or evidence of staying in Portugal for 183 days), your NIF, an application form submitted via the tax portal, and possibly documentation related to your economic activity or income sources. If applicable, you may also need to provide proof that you were not a tax resident in Portugal for the previous five years.