Lot of discussion and misunderstanding. I have two responses for the questions being asked here. Both are with my experience in filing taxes in Portugal as a NHR being a US Citizen
- Rental income earned in Portugal is taxed at a flat rate of 28% after eligible cost deductions. This is irrespective of whether you have NHR or not.
- Wages earned in the US from an US source is not taxed in Portugal if you have your NHR status.
I filed my taxes both in the US and Portugal for 2022 earnings in 2023.