Are there any restrictions on the type of passive income or pensions eligible for tax savings under the NHR programme?
Yes, there are restrictions on the income type eligible for the NHR programme. For example, income from Portuguese sources, such as rental income from a real estate property in Portugal, is unsuitable. The main benefit is on income held outside of Portugal such as pensions, rental income, dividends and royalties.
Talk to our expert team, so that we can offer personalised support to meet your specific needs.