# When your NHR ends

[Living in Portugal](/living-in-portugal/)

In your last NHR years, we set out what changes when your ten years end and the decisions to take before then. We also set out your first year under the general rules.

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## In short

NHR lasts ten years, and the decisions that change your tax after it ends are taken while it still applies, in your last or second-to-last year. Once your ten years end, your income is taxed under the general rules: a foreign pension, for example, is taxed as pension income at progressive IRS rates. Tax paid abroad is then credited only up to the Portuguese tax on the same income.

What decides it:

- the year your ten years end;
- the income you will have afterwards, such as a pension, investment income, work income or rent;
- the tax treaty with each country your income comes from;
- whether a sale or a pension lump sum could fall inside the NHR years or after them;
- whether you stay resident in Portugal after the ten years.

## What you get

- What changes for each source of your income when your ten years end.
- The decisions to take before then, such as the timing of a sale or a pension lump sum, with their dates.
- Your first year under the general rules, with what you declare and when.
- A call with your adviser when your case needs it.

## How it works

1. After payment, you upload your documents in your portal, such as your recent returns, the record of your NHR registration and the statements for your pension and investments.
2. Your advice reaches your portal, signed by your adviser. If it shows further work, we tell you its fee first.

## The dates that matter

Until your ten years end, your return still carries the NHR annex. The return for 2026 income is filed between 1 April and 30 June 2027.

## What is not included

- Your returns, which are priced separately or included in Annual Tax Support.
- Advice on the tax of the countries your income comes from, which stays with your advisers there.

## What clients say

- > A pension, a rental abroad, and equity from a former employer. I had no idea how Portugal would treat any of it or what I had to declare. They went through it stream by stream, told me what belonged on Anexo J and what didn't, and handled the filing.

  Dutch couple, Algarve

From clients we have advised. Names withheld at their request.

## Guides on this

- Guide

  [Portugal NHR: existing rights and when it ends](/insights/portugal-nhr-program/)
- Guide

  [How Portugal taxes foreign pensions in 2026](/guides/portugal-pension-tax-guide/)
- Guide

  [IFICI vs NHR: eligibility and tax differences](/guides/ifici-vs-nhr/)

## Questions

### When is the right time to start?

In your last or second-to-last NHR year, because the decisions that matter come before the last year closes. If your ten years have already ended, the advice still covers your first year under the general rules.

### Can I move to IFICI when NHR ends?

IFICI is closed to anyone who benefits or has benefited from NHR, so the end of NHR does not lead into it. The advice sets out what the general rules mean for your income instead.

### Does my pension change when NHR ends?

Your pension keeps its NHR treatment for the rest of your ten years. After that, a foreign pension is taxed under the general rules, and the tax treaty decides which country taxes it.

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## Related services

[Living in Portugal](/living-in-portugal/)

[Your annual return](/services/annual-portugal-tax-return-expats/) [Annual Tax Support](/services/annual-tax-support/)

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Source: https://taxbordr.com/services/nhr-ending/

General guidance only. Individual facts govern.