“Portugal has been increasingly sought after as a country to live and work in”, said Ricardo Reis, from the consultancy Deloitte, specifying that, in addition to the “traditional differentiating factors associated with quality of life in general, the fiscal criterion also justifies this movement”, particularly in the context of the Non-Habitual Residents (NHR) regime.

Aimed at people with a professional activity considered to have high added value, the NHR allows people in the scheme to pay an IRS tax of 20% on income from their work or professional activity, instead of the progressive rates of this tax that go up to 48%.

In order to access this NHR regime, it is necessary not to have been a tax resident in Portugal in the previous five years and to carry out one of the high added value activities listed in the decree published by the Ministry of Finance. If you meet the criteria, you can benefit from the NHR for 10 years.

Joana Cunha d’Almeida, partner in charge of the Tax Law Department at Anta da Cunha Ecija, also sees the NHR as a reason to want to be a digital nomad in Portugal.

Joana Cunha d'Almeida says that there are “many people” who want to know what the rules are if they come to work in Portugal and companies are also asking questions in this area, and the latter, despite being obliged to pay the 23.75% Social Tax (TSU) for Social Security, ended up concluding that having workers working remotely and living in Portugal pays off.