Move freely and flexibly

28-48%

Mitigate taxes

‍€1000s

Potential savings

The Problem

Only 29% of NHR Tax Holders Have Taken Steps to Reduce Future Tax Burdens.*

According to the Wealthy Expats in Portugal Survey Report, most NHR tax holders have yet to plan ahead to reduce the future tax burden, which can range from 13% to 48% after NHR.

Early engagement with cross-border tax and wealth professionals, ideally during years 1 to 7 of NHR, can help individuals understand future considerations and assess which planning options may be relevant to their situation.

Starting sooner provides more time to review income and asset structures, reduce uncertainty, and plan with greater confidence as the end of NHR approaches.

*Source: Wealthy Expats in Portugal Survey Report 2025

start planning

Plan for the end of nhr

71%

Of NHR tax holders fail to act early

The Solution

Seek Expert Support for the End of NHR

Many NHR tax holders delay planning until the later years of their status, often without fully understanding how post-NHR taxation may affect their income, assets, and estate planning.

As NHR comes to an end, individuals may move on to Portugal’s standard tax framework, where outcomes depend on personal circumstances, income sources, and how assets are structured. Preparing early allows time to explore legitimate cross-border planning considerations and understand what options may or may not be available in your situation. Speaking with experienced cross-border tax and wealth professionals early in the process can provide clarity, reduce uncertainty, and support informed decision-making.

Portugal Pathways helps individuals understand the landscape ahead of NHR expiry by introducing them to regulated professionals who can assess tax exemptions, deductions, incentives, and estate-planning considerations where appropriate. Outcomes vary by individual, but early planning often provides greater flexibility and peace of mind.

start planning

Navigating planning for the end of nhr

Early planning for the end of NHR

Taking early action within your NHR tax status is highly recommended when preparing for the end of your 10-year status, preferably in years 1 to 7.

Plan Your Tax Strategy Early

Review non-Portugal-sourced assets and income, including dividends, investments, royalties, pensions, and other passive income, to understand how they may be treated once NHR ends.

Take a Long Term View

Early planning can help provide greater clarity over your longer-term tax position.

Portugal’s Succession Tax Framework

Portugal does not apply a traditional inheritance tax, though stamp duty may apply in certain circumstances. Understanding how Portuguese succession rules interact with your international estate structure is an important part of long-term planning.

Wealthy Expats in Portugal Survey Report

Download the Wealthy Expats in Portugal Survey Report on life, wealth management, and tax planning in Portugal here. It’s based on exhaustive research and first-hand expats' experiences. Request a meeting with our experts regarding planning early for the end of your NHR tax status, and you'll receive a copy of this report.

Read report

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How can we help

Leave the Complexities to Us

Planning for the end of your NHR tax status can be complex. Portugal Pathways make the process as seamless possible for you. Our tailored approach ensures that your unique needs are met at every stage:

Navigate End of NHR Tax Planning With Experts

We work alongside experienced tax and legal advisers to help you understand the regulatory landscape and consider appropriate next steps. Acting early within your NHR period allows for a more considered review of how your broader financial structure may evolve under the standard Portuguese tax regime.

Crafting a Tailored Tax Strategy

We take time to understand your objectives and introduce you to specialist advisers to review structuring considerations that align with your wider global position. The goal is to support informed, forward-looking decisions based on your specific circumstances.

Supporting Long-Term Wealth

Portugal offers a distinctive tax and succession framework. Exploring available planning options may help clarify how your international assets, investments, and estate structures interact with Portuguese legislation over time.

Speak to an expert

Book a discovery call

Personalised Solutions

100+

Combined years
of experience

€112bn

Total AUM across
the firm and partners

FAQs

See all

Does NHR status protect me from Portuguese property taxes?

No. NHR status only applies to income tax. It does not exempt you from municipal property taxes or surcharges on high-value real estate, which apply based on the taxable value of the property, regardless of your tax regime.

What happens to my foreign-sourced investment income after NHR?

Once NHR ends, foreign-sourced interest and dividends are typically taxed at a flat rate. However, residents may choose to aggregate this income with other earnings if applying progressive scales results in a lower overall tax liability.

End of NHR Status

Plan Early Before the End of Your NHR Tax Status

The NHR programme is not permanent. While many existing NHR tax residents benefit from its provisions, fewer fully assess how their position may change once the 10-year period concludes.

The Problem

Only 29% of NHR Tax Holders Have Taken Steps to Reduce Future Tax Burdens.*

The Solution

Seek Expert Support for the End of NHR

Navigating planning for the end of nhr

Early planning for the end of NHR

Plan Your Tax Strategy Early

Take a Long Term View

Portugal’s Succession Tax Framework

Wealthy Expats in Portugal Survey Report

How can we help

Leave the Complexities to Us

Navigate End of NHR Tax Planning With Experts

Crafting a Tailored Tax Strategy

Supporting Long-Term Wealth

Speak to an expert

Book a discovery call