My Portuguese is not very good, and the English versions of this document have gone 404.  It seems to say that pensions from U.S. companies would not be taxed if they meet the requirements of foreign income in paragraph 1 of article 18 of the CIRS.  Unfortunately, the link to that paragraph is also 404. And it does not say whether US Social Security is treated as a pension.

And, although this NHR is mentioned as available in lots of retirement or expat web pages, I have been told (by someone in Spain, not Portugal) that this 2009 program no longer exists.

My question (as stated in the title) is whether I could benefit by this if I obtain Portuguese residency.

1 Answer 1


It has not been abolished, it’s part of the 2020 budget. However, with regard to pensions specifically, it has been amended to tax pensions at 10%.

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