Portugal NHR Tax Calculator – 2025
Compare tax under NHR regime vs standard Portuguese tax rates
Income Details
Enter your income details to calculate estimated tax
Last updated: 2025-06-20 | For information purposes only.
This calculator provides estimates. Consult a tax professional for specific advice.
How Portugal's NHR (Non-Habitual Resident) Tax Regime Works (2025)
Portugal’s Non-Habitual Resident (NHR) program offers a 20% flat tax on local employment income and full exemptions on most foreign income, lasting 10 years for eligible expats.
Residency Requirements
- Stay in Portugal ≥183 days or establish habitual residence
- No Portuguese tax residence in previous 5 years
- Apply before March 31 of the following tax year
NHR Tax Benefits
- 20% flat rate on eligible Portuguese income
- 10% flat rate on foreign pensions
- 0% on dividends, royalties, capital gains (if taxed abroad)
- No wealth, inheritance, or gift taxes
Standard Tax Brackets (No NHR)
If you’re not under NHR, income is taxed progressively:
- €0–7,703 → 13.25%
- €7,704–11,623 → 18%
- €11,624–16,472 → 23%
- €16,473–21,321 → 26%
- €21,322–27,146 → 32.75%
- €27,147–39,791 → 37%
- €39,792–51,997 → 43.5%
- €51,998–81,199 → 45%
- €81,200+ → 48%
Duration & Transition
The NHR status applies for 10 consecutive years, after which standard tax rates apply. You cannot reapply for NHR once it ends.
Foreign Income & Tax Treaties
Foreign dividends, capital gains, pensions, and royalties are exempt in Portugal if they are taxable in another treaty country.
Who Should Use This Tool?
- Digital nomads moving to Portugal
- Professionals in high-value sectors
- Foreign pensioners relocating for retirement
How to Apply for NHR
- Obtain a Portuguese tax ID (NIF)
- Establish residency in Portugal
- Apply via Portal das Finanças before March 31