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Luis Rodrigues of Gouveia Pereira, Costa Freitas & Associates, Law Firm, RL – Best Places In The World To Retire User Account
Montijo Portugal – Best Places In The World To Retire – International LivingIn order to obtain the Non-Habitual Resident (“NHR”) Status, firstly it will be necessary to be considered as tax resident in Portugal in the same year that the Portuguese Tax Authorities accept the request to be a Non Habitual Resident.
 
Thereby, in general terms, to be considered as tax resident in Portugal, it is necessary to fulfill one of the following requirements:
 
i) Has remained there more than 183 days, consecutive or otherwise;
 
ii) Has stayed for less time, but has available there, on that year, accommodation in conditions that indicate an intention to keep and occupy it as an habitual residence;
 
iii) Is a crew member of vessels or aircraft, provided that in the service of entities with residence, head office or (place of) effective management in that territory;
 
iv) Exercises functions or commissions of public character under the Portuguese State, abroad;
 
v) Performs abroad an office or commission of a public nature, in the service of the Portuguese State.
 
After the requirements are fulfilled, the recognition of this status is not automatic.  Rather, it is still necessary to request the Registration in the Taxpayer Registry of the Portuguese Tax Authorities as a Non-Habitual Resident.
 
This registration as a Non-Habitual Resident must be made at the moment of the registration as Portuguese tax resident or subsequently until March 31st, of the year after taking up residency in Portugal.
 
(Cafe off the plaza in Montijo, Portugal, pictured.)

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The Best Places In The World To Retire Location Advisor makes personalized recommendations for where to live and retire overseasGet matched to your ideal location to live abroad.
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Best Places In The World To Retire Expat Stories contains text, video, and photos by people just like you who are already living abroadStories by expats & others about their life aborad.
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