Understanding the Benefits of the Old NHR in Portugal

Residency Requirements

• Stay Duration: Applicants should have resided in Portugal for more than 183 days per year. This establishes their status as a tax resident in the country.
• Property Ownership: Alternatively, owning property in Portugal can also satisfy the residency requirement. You will need a Portuguese bank account for this.
• Residence Permit for Non-EU/EEA/Swiss Citizens: Non-EU, EEA, or Swiss citizens need a residence permit, obtainable through various visas such as the Golden Visa Program or passive income routes.
• EU/EEA/Swiss Citizens: These citizens can register for residency at their region’s city hall with a passport and EHIC Card.

Tax Requirements

• Portuguese Tax Number (NIF): Applicants must obtain a NIF, a nine-digit tax identifier in Portugal.
• Proof of Residence: Documents such as utility bills, rental contracts, residency certificates, visas, and passports were necessary to obtain a NIF and establish tax residency.
• Previous Tax Residency: Applicants couldn't been tax residents in Portugal for the five years preceding their application. This ensures the program targets new residents.

Additional Steps

• Register as Tax Resident in Portugal: The first step towards applying for NHR status involved registering as a tax resident, which includes having a NIF registered to a Portuguese address.
• Proof of Habitual Abode: Applicants need to provide proof of habitual residence in Portugal. This could have been a tenancy agreement for at least 12 months or property deeds if the applicant has purchased property.
• Application Deadline: The deadline for NHR applications was March 31 of the year following the year in which the applicant becomes a tax resident. For instance, if tax residency was established in December 2023, the NHR application deadline would have been March 31, 2024.
• Application Process: Register as a resident, apply for a NIF, register with the online Finanças portal, and then apply for NHR status through the portal.

How was the Application for NHR Status via the Finanças Portal

1. Log in with NIF and Password: Access the Finanças portal using your NIF and the password sent to you.
2. Navigate to Application Section: Go to the “Entregar Pedido > Inscrição Residente Não Habitual” section.
3. Fill Required Fields: Provide details like the year of registration and country of foreign residence.
4. Declaration: Confirm that you have not been a resident in Portugal for the five years prior to the year of starting your status as a non-habitual resident.

When you followed the steps carefully and ensured all documentation and registrations were correctly completed within the deadlines was crucial to successfully apply for NHR status in Portugal during its validity.