The Wayli Guide to
Portuguese Visas & the NHR

Portugal has become a highly sought-after destination for expats due to its excellent quality of life, attractive tax regime, and welcoming culture. Navigating the visa and residency processes is crucial for a smooth transition to life in Portugal. This guide aims to provide an overview of the different types of visas available and the Non-Habitual Resident (NHR) tax regime. However, please note that this guide does not constitute legal advice, and you should consult a qualified attorney or immigration consultant for any specific concerns or questions.

Please note that the information provided in this guide is for general informational purposes only and does not constitute legal advice. Consult a qualified attorney or immigration consultant for any specific concerns or questions.

There are various types of visas available for expats, depending on their nationality, purpose of stay, and duration. Some common visas include:

• Short-Stay Visa (Schengen Visa): For short visits of up to 90 days within a 180-day period, typically for tourism or business purposes.
• Temporary Stay Visa: For stays between 90 days and one year, commonly used for work, study, or medical treatment purposes.
• Residence Visa: For those planning to live in Portugal for more than one year, typically required for work, study, family reunification, or investment purposes (e.g., Golden Visa).

The visa application process generally involves the following steps:

1. Determine the appropriate visa type based on your purpose of stay and duration.
2. Collect the required documents, including passport, proof of financial means, health insurance, and any additional documents specific to the visa type.
3. Submit your visa application at the nearest Portuguese embassy or consulate in your country of residence.
4. Pay the visa application fee.
5. Attend a visa interview, if required.
6. Wait for a decision on your application, which may take several weeks or months depending on the visa type and your individual circumstances.

After arriving in Portugal with the appropriate visa, you may need to apply for a residency permit, depending on the visa type and duration of your stay. The residency permit application process typically involves submitting documents and biometric data to the Portuguese Immigration and Borders Service (SEF). Residency permits are usually granted for one or two years and can be renewed, subject to certain conditions.

The Non-Habitual Resident (NHR) tax regime is a highly attractive program designed to encourage expats and foreign professionals to move to Portugal. The NHR program offers significant tax benefits for qualifying individuals, including reduced or exempt tax rates on certain types of income.

To qualify for NHR status, you must meet the following criteria:

• Be a tax resident in Portugal, which generally requires spending more than 183 days per year in the country or having a habitual residence in Portugal.
• Not have been a tax resident in Portugal in the five years preceding your NHR application.

The NHR program offers various tax benefits for qualifying individuals, including:

• Exemption from Portuguese taxation on certain types of foreign-sourced income, such as pensions, interest, dividends, and rental income.
• Reduced tax rates on certain types of Portuguese-sourced income, including a flat 20% tax rate on employment and self-employment income derived from high-value-added activities.
• Exemption from wealth tax and inheritance/gift tax for assets transferred between spouses, descendants, or ascendants.
• Tax-free receipt of foreign-sourced capital gains on the sale of real estate or other assets, subject to certain conditions.

The NHR application process generally involves the following steps:

1. Obtain a Portuguese tax identification number (NIF) by registering with the Portuguese Tax Authority (Autoridade Tributária e Aduaneira).
2. Establish tax residency in Portugal, either by spending more than 183 days per year in the country or by having a habitual residence in Portugal.
3. Submit an application for NHR status through the Portuguese Tax Authority's online portal, along with any required supporting documentation.
4. Wait for a decision on your NHR application, which can take up to several months.
5. Maintain your NHR status by complying with the annual tax reporting requirements and any other conditions stipulated by the NHR regime.

Navigating the visa and NHR application processes can be complex and time-consuming. It is advisable to seek support from professional resources, such as:

• Immigration consultants or attorneys: Experienced professionals can guide you through the visa application process and help you maximise the chances of a successful outcome.
• Tax advisors: A qualified tax advisor can provide expert guidance on the NHR regime and help you optimise your tax planning.
• Expat communities: Connect with fellow expats through online forums and local events to share experiences and seek advice on visa and NHR matters.

Understanding the visa and NHR processes is crucial for expats looking to move to Portugal and take advantage of its attractive tax regime. By familiarising yourself with the different types of visas, residency permits, and the NHR program, you can ensure a smoother transition to your new life in Portugal. Remember that this guide is not a substitute for professional legal or immigration advice, and you should consult a qualified expert for any specific concerns or questions.