# Can a US LLC income (single owned) be tax exempt under NHR?

**URL:** <https://community.nomadgate.com/t/can-a-us-llc-income-single-owned-be-tax-exempt-under-nhr/61544>\
**Category:** Tax and legal\
**Tags:** tax, portugal\
**Created:** [October 18, 2023, 6:20pm UTC](https://community.nomadgate.com/t/can-a-us-llc-income-single-owned-be-tax-exempt-under-nhr/61544 "2023-10-18T18:20:27Z")\
**Posts on this page:** 1\
**Page:** 1

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**Author:** ![Cherian](https://community.nomadgate.com/letter_avatar_proxy/v4/letter/c/977dab/32.png) [@Cherian](https://community.nomadgate.com/u/Cherian)\
**Post date:** [October 18, 2023, 6:20pm UTC](https://community.nomadgate.com/t/can-a-us-llc-income-single-owned-be-tax-exempt-under-nhr/61544/1 "2023-10-18T18:20:27Z")

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Could it be considered as dividends taxable in both countries and therefore subject to a exemption under the NHR regime?