NHR - Timing to apply - long term lease necessary?

Hi all, I am relocating to Portugal in the coming weeks, I would need some clarification about the timing to apply for the Portuguese tax residency / NHR.

My understanding is that once I am in Portugal, I can rent a place for like 6 or 7 months, become a Portuguese tax resident, get a tax ID, then focus on buying a flat before the end of the year, and only then apply for the NHR (with the purchase deed for the proof of address).

From the info I could find online, the NHR will then be active from the time I became a resident. That means that as soon as I have my tax ID, I can then send invoices as a freelancer, and the NHR tax rate will be applied. Could someone confirm that information? So the fact that I don’t need a long term lease / 1 year contract to become a Portuguese tax resident…

Thanks in advance, Nico

You need to be a tax resident in the tax year prior to the year in which you apply for NHR. For this you can stay for 183 days or if you stay less, then have a rental agreement for long enough that would indicate your intention to keep it as a permanent residence (1 year is ok I guess). If you’ll buy a flat then that may also be ok. Apart from that, you need to have some sort of income. Then you are ready to apply before end of march following year. Best is always to confirm with a lawyer.

Thanks a lot Tom. For info, I was able to get my NIF as a resident, and the NHR just by renting an Airbnb for 3 months - happy to help if needed, just PM me!