NHR has many facets to it (one of which is, as you mentioned, the 20% flat income tax for qualifying professionals). The most interesting bit of NHR (from a te

NHR has many facets to it (one of which is, as you mentioned, the 20% flat income tax for qualifying professionals). The most interesting bit of NHR (from a tech expat working remotely PoV) is the tax free foreign income. Providing your clients are not in Portugal (so you don't brush up against CFC rules) there's nothing wrong with incorporating your consultancy in the UK or Malta and then paying yourself in dividends.