The non-habitual resident (NHR) regime can be demanded by those who meet the following requirements: (1) be a tax resident in Portugal and (2) have not been tax residents in Portugal during the last 5 years. This regime is applied regardless of the nationality of the applicants. Therefore, in order to have access to the regime, all you have to do is apply for a tax number in Portugal as a resident, with a registered address in Portugal and then submit the NHR application. For the purpose of applying the tax rate, the taxable income is divided by two if the taxpayers are married and not judicially separated, as well as in the case of de facto marriages, whatever the circumstances, should they opt for joint taxation.
