The Non-Habitual Resident (NHR) programme is a special status in Portugal that has been very attractive to Swiss expatriates until now thanks to tax advantages. This programme was developed to make Portugal attractive to foreign retirees, professionals and investors.

According to the Portuguese government, the NHR status will soon no longer exist as before. It is not yet known when exactly the status will end or when the changes will come into force.

Anyone who emigrates to Portugal by 31 December 2023 and applies for the status can currently benefit from the NHR programme for the next 10 years, i.e. until 2033.

If you have already emigrated to Portugal and have not yet applied for NHR status, we advise you to apply for the status by the end of 2023.

The main features of NHR status to date have been the following tax benefits:

  • Flat-rate tax allowance of 20% of personal income,
  • Tax exemption for foreign income in certain cases,
  • 10% tax lump sum for pensions,
  • Low property taxes.
  • No inheritance or gift tax between direct relatives for persons with NHR status.

Foto von Vita Marija Murenaite auf Unsplash