NHR Portugal - Non Domestic Income

Hello everyone,

I have studied the NHR status in depth and have already consulted a lawyer. However, some questions remain unanswered. Maybe someone here can help.

I receive income as an IT freelancer from clients outside of Portugal. This income would be taxed at 20% flat tax under NHR. So far so good.

Now I can also generate passive income from an Estonian source. The question is what is the best way to receive it? Dividends or royalties would come into question. I have already looked at the double taxation agreement between Portugal and Estonia. However, I am not sure how to interpret this. Is it correct that both dividends and royalties are only subject to a total tax of 10%?

If someone can recommend an accountant who is well versed in the subject, I would be very grateful for the contact.

Looking forward to your answers :slight_smile: :slightly_smiling_face:

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