# Portuguese NHR + Estonian e-residence company taxes

**URL:** <https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520>\
**Category:** Tax and legal\
**Created:** [March 5, 2020, 2:54am UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520 "2020-03-05T02:54:52Z")\
**Posts on this page:** 8\
**Page:** 1

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**Author:** ![MadNoMad](https://community.nomadgate.com/letter_avatar_proxy/v4/letter/m/a5b964/32.png) [@MadNoMad](https://community.nomadgate.com/u/MadNoMad)\
**Post date:** [March 5, 2020, 2:54am UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/1 "2020-03-05T02:54:52Z")

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Can anybody confirm which taxes you pay if you’re a sole owner of Estonian company and permanently live in Portugal with NHR granted.  
So in that case you pay salary (Category A income) to yourself part of which considered for company management (thus taxed in [Estonia](https://nomadgate.com/estonia/)) and another part as professional service (not taxed in [Estonia](https://nomadgate.com/estonia/) as you are not resident there) would it be exempt from PT taxes under NHR? In a whole (both parts)?  
Or “effective management rules” will ban this?

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**Author:** ![Eddie24](https://community.nomadgate.com/letter_avatar_proxy/v4/letter/e/22d042/32.png) [@Eddie24](https://community.nomadgate.com/u/Eddie24)\
**Post date:** [April 7, 2020, 4:41pm UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/2 "2020-04-07T16:41:12Z")

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HI there,

Have you managed to obtain some more info?

Thanks

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**Author:** ![guifig](https://community.nomadgate.com/user_avatar/community.nomadgate.com/guifig/32/3832_2.png) [@guifig](https://community.nomadgate.com/u/guifig)\
**Post date:** [April 18, 2020, 10:20am UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/3 "2020-04-18T10:20:57Z")

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HI @MadNoMad. The salary part (cat. A income) should be exempt as long as it is subject to tax in [Estonia](https://nomadgate.com/estonia/). The professional services part should not be tax exempt since (I guess) you (i.e. yourself, as service provider) don’t have a permanent establishment in [Estonia](https://nomadgate.com/estonia/) and you don’t spend more than 183 days there.  
Have you considered paying dividends to yourself instead of paying yourself professional services income?  
Take care and stay safe

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**Author:** ![MadNoMad](https://community.nomadgate.com/letter_avatar_proxy/v4/letter/m/a5b964/32.png) [@MadNoMad](https://community.nomadgate.com/u/MadNoMad)\
**Post date:** [April 18, 2020, 12:22pm UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/4 "2020-04-18T12:22:00Z")

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Hello @guifig, paying dividends involves 21% charge…  
So paying a salary looks more tax effective.

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**Author:** ![guifig](https://community.nomadgate.com/user_avatar/community.nomadgate.com/guifig/32/3832_2.png) [@guifig](https://community.nomadgate.com/u/guifig)\
**Post date:** [April 18, 2020, 1:40pm UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/5 "2020-04-18T13:40:49Z")

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Where did you get those 21% from @MadNoMad?

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**Author:** ![andrey3](https://community.nomadgate.com/user_avatar/community.nomadgate.com/andrey3/32/5421_2.png) [@andrey3](https://community.nomadgate.com/u/andrey3)\
**Post date:** [December 10, 2021, 10:19pm UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/6 "2021-12-10T22:19:24Z")

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Are you talking about the Estonian dividend tax?  
What do you mean ‘paying salary’, issuing salary to yourself?

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**Author:** ![andrey3](https://community.nomadgate.com/user_avatar/community.nomadgate.com/andrey3/32/5421_2.png) [@andrey3](https://community.nomadgate.com/u/andrey3)\
**Post date:** [December 10, 2021, 10:24pm UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/7 "2021-12-10T22:24:38Z")

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I have an e-commerce company in [Estonia](https://nomadgate.com/estonia/). What if it reinvests its profits into crypto and follows the scheme described in the link below, would that work?

> **[How a Portugal-Estonia structure can be tax effective for investing in crypto?](https://cointaxlist.com/blog/how-a-portugal-estonia-structure-can-be-tax-effective-for-investing-in-crypto)**
>
> Best country for crypto tax Portugal Estonia 2021 crypto tax friendly countries bitcoin crypto tax free countries

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**Author:** ![mat.du](https://community.nomadgate.com/user_avatar/community.nomadgate.com/mat.du/32/7584_2.png) [@mat.du](https://community.nomadgate.com/u/mat.du)\
**Post date:** [February 29, 2024, 4:34pm UTC](https://community.nomadgate.com/t/portuguese-nhr-estonian-e-residence-company-taxes/20520/8 "2024-02-29T16:34:26Z")

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hi @MadNoMad @andrey3 , did you end up finding a structure that works for you?

I’m preparing to open an Estonian e-res company and got NHR in PT just last year, and I’m trying to figure everything out 🙂

So far I was recommended to invoice my Estonian company as a portuguese Freelance; I’m still wondering if it’s the best way - or if dividend/director’s fee would work?

I’m mostly looking for the least hassle - and ideally, benefit at least a little bit from NHR.

Thank you!
