el barto

Does anyone know what happens if you are on the NHR regime and then get citizenship after 5 yrs...do you then no longer qualify for the remaining 5 yrs of NHR or is it still valid?

Thanks

Alan PT

I have read previously somewhere (I suspect here https://tax-free.today/blog/nhr-residency-in-portugal/) that "NHR status is lost once you have obtained Portuguese citizenship" but I think it is wrong, as I can find no mention of that here: https://info.portaldasfinancas.gov.p...Tax_regime.pdf

...and it would be quite illogical (yes, I know, logic doesn't always apply) since Portuguese citizens are eligible to apply for NHR (assuming they meet the criteria of being away for the previous 5 tax years)

el barto

the being away for previous 5 years was the bit that I thought might result in you no longer qualifying, as you would have had to have been there the previous 5 yrs in order to attain citizenship.

Red Eric

But you don't have to re-apply for NHR just because you've acquired PT citizenship.

It applies for the full 10 years fron the date granted, provided you fulfil the conditions at that time. What happens afterwards is largely irrelevant, other than if you cease to be resident, although even then there's provision for suspension and resumption of NHR status within that 10 year period.

Alan PT

I think you misunderstood my point - a Portuguese citizen (who has been out of the country for 5 years) can apply for NHR. So there is no fundamental conflict between having NHR and being a Portuguese citizen. So it wouldn't make sense to "take NHR away" if you became a citizen

(and if that's still confusing, just ignore and read Red Eric's reply - often a good rule of life on this forum anyway )

el barto

cheers guys

TonyJ1

The NHR is for 10 years - has nothing to do with citizenship. Portuguese citizens can also get the nhr status

TonyJ1

The quoted article is out of date and has too many errors - it is only useful to get a generic idea of the system, but as to specifics - best ignored. The document issued Portuguese tax authority is another matter.