> For the complete documentation index, see [llms.txt](https://help.baseflow.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.baseflow.io/portugal/guide-to-freelancing-in-portugal/freelancing-under-nhr.md).

# Freelancing under NHR

Those who work in Portugal (freelance or regular employment) under the NHR tax regime only pay a 20% flat rate on personal income tax (IRS). To be considered “high value”, the job must be related to activities of scientific, artistic, or technical character. Considering the general tax rate for those making over €25,076 is 37% and for those making over €39,968 is 45%, this is an astronomical tax benefit.

You will also not pay any tax on dividends, interest, royalties, capital gains, rental income from real estate outside Portugal, and income from employment in another country. These will be paid in the source country if your country has a Double Taxation Agreement (DTA) with the country. These benefits only last 10 years.


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