1.1.2 Non-Habitual Resident Tax Regime (NHR)

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /1 Payroll basics /1.1 Introduction: overview of the domestic payroll system / 1.1.2 Non-habitual resident tax regime (NHR)

Commentary

Portugal

The non-habitual tax resident regime was introduced in 2009 to attract individuals and their families to live in Portugal. It is a very popular tax regime nowadays

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5.3.4 SIPSI declaration

9.7.2 Civil contracts

5.2 Employee registration

8.2 Failure to pay over withheld amounts

6.1.1 EU social security agreement

4.2 Company car

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1.1.2 Non-habitual resident tax regime (NHR)

Portugal

5.3.4 SIPSI declaration

9.7.2 Civil contracts

5.2 Employee registration

8.2 Failure to pay over withheld amounts

6.1.1 EU social security agreement

4.2 Company car

3.5 Stock options

5.3 Foreign employers

8.2 Failure to pay social security

4.12 Beneficial loans

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

8.1 Penalties for late tax filing and late payment

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

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1.1.2 Non-habitual resident tax regime (NHR)

Portugal

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PROFESSIONAL DEVELOPMENT