Is there a minimum stay requirement to maintain NHR status?

One of the most common misunderstandings about Portugal’s Non-Habitual Resident (NHR) regime is that you must spend a fixed number of days in Portugal every year to keep your status.

In reality, the NHR framework is built around tax residency, not physical presence. There is no special “NHR minimum stay rule,” but maintaining residency under Portuguese tax law is what keeps your NHR benefits active.

Understanding the Residency Criteria

According to Article 16 of Portugal’s Personal Income Tax Code (CIRS), an individual qualifies as a Portuguese tax resident for a given year if they meet at least one of two main tests.

These criteria apply equally to NHR holders and regular residents.

1. The 183-Day Rule

You are automatically considered a tax resident if you spend more than 183 days, consecutive or not, within any 12-month period that begins or ends in the relevant tax year.

A day counts if you sleep in Portugal that night. Short trips abroad do not break this count as long as your main home remains in Portugal.

This quantitative rule offers a clear benchmark and is the most straightforward path to maintaining NHR.

2. The Habitual Abode Rule

If you spend fewer than 183 days in Portugal, you can still be considered a resident if you maintain a dwelling that shows an intention to occupy it as your habitual residence.

In simple terms, this rule recognizes that you can live abroad part of the year but still consider Portugal your primary home base.

Evidence often includes a long-term rental contract, property ownership, or proof that your family and financial interests are centered in Portugal.

Tax authorities look at several indicators such as where your family lives, where your bank accounts and income sources are held, and where you normally return between trips.

This qualitative test ensures that NHR cannot be maintained as a mere “paper residency.” You must genuinely demonstrate that Portugal is your center of life.

Annual Assessment and the “Use It or Lose It” Timeline

NHR status lasts for ten consecutive years. Each year, the tax authorities verify whether you still meet residency conditions.

If you fail to qualify as a tax resident in a particular year, you lose the NHR benefits for that year. You do not, however, restart the clock later.

The ten-year term runs continuously from the first year of residency and cannot be paused or extended.

For example, if you become non-resident in year four of your NHR period, that year’s benefits are lost permanently.

Returning to Portugal the following year allows you to resume NHR, but only for the remaining six years of your initial term.

This structure encourages consistent residency, even if you travel frequently or live part-time abroad.

Practical Guidance for Families and Frequent Travelers

You are not required to physically remain in Portugal full-time to maintain NHR.

Many beneficiaries spend part of the year abroad for business or family reasons.

What matters is that your tax residency remains clearly established through either the 183-day test or the habitual abode test.

To avoid complications, it is wise to maintain:

• A registered primary address in Portugal

• Active Portuguese tax identification (NIF) and health registration

• Local financial and social ties such as utilities, insurance, and bank accounts

If you move your main home or family abroad, you may risk losing Portuguese tax residency even if you visit frequently.

Conclusion

There is no minimum stay requirement exclusive to the NHR regime.

The only real condition is that you remain a Portuguese tax resident under Article 16 of the CIRS every year you wish to claim NHR benefits.

Whether through consistent physical presence or by maintaining your habitual home in Portugal, your residency status must be genuine and continuous.

The ten-year NHR period keeps running regardless of temporary absences, so maintaining a clear connection to Portugal is the key to preserving your tax advantages.