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NHR Legacy — Foreign Income Exemption

Legal basis

Art. 16(8)–(12) CIRS (transitional)

Benefit key

nhrForeignExempt

What it does

Under the legacy NHR regime, foreign-source Cat. A / B / E / F / G income is exempt in Portugal under DTT conditions (i.e., the source country may tax it, regardless of whether it actually does).

When this saves money

Whenever you have meaningful foreign dividends, interest, rental income, or foreign salary while enrolled in NHR legacy (grandfathered before 2024).