Non-habitual resident tax regime (NHR)
What is a NIF?
The abbreviation, in Portuguese, for “tax identification number.” It is the numerical identification of an individual for tax and customs purposes.
The request for a Tax Identification Number (NIF) should be registered with the Tax and Customs Authority, a service that allows the registration of a citizen, whether a Portuguese resident or not, in the Tax Administration database.
For Portuguese nationals, the NIF is automatically associated and made available in the Citizen Card if the holder resides in the European Union.
Any citizen, national or foreigner can apply for an NIF. Citizens residing abroad shall be considered non-tax resident, and for such, they must designate a tax representative domiciled in Portuguese territory. Only nationals residing in the European Union, Iceland or Norway are exempt from appointing a tax representative.
To request a NIF
The request for a NIF assignment must be accompanied by the following information:
Full Name, no abbreviations.
Citizen Card No., Identity Card or Passport number.
Proof of Residence.
Name and address of the tax representative in Portugal.
Document that entitles the representation mandate where there should be express acceptance of the tax representation.
A fiscal regime (tax) that attributes some tax advantages to people who apply for fiscal residence in Portugal, granting a period of tax exemption (for specific income) during a period of 10 years.
The purpose of this special regime is to attract non-resident qualified professionals who work in activities of high added or intellectual or industrial value, or persons with significant know-how, as well as beneficiaries of pensions/retirement/own income obtained abroad.
Citizens who become tax residents in Portugal can resort to this statute, given they have not been considered resident in Portuguese territory in the 5 years prior to the year of application. This applies to any foreign citizens and Portuguese citizens who are living abroad and intend to return to Portugal.
To be considered a tax resident in Portugal, the applicant must remain over 183 days in Portugal or have a home that suggests the intention of maintaining and occupying such real-estate as a habitual residence.