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Partial tax residence in Portugal through NHR

European

Active Member
Mar 10, 2023
135
15
18
Iceland
Hi all,
I have been told that Portugal has this concept of "partial" fiscal residence and that if you move to Portugal under NHR on the second half of the year, say September, Portugal will consider you resident only from then.
You would be then able to be considered NHR already that year (assuming you qualify). Is this correct?
Imagine you move to PT in September, register as a freelance and start working from there, what would your tax situation be like for those last months of the year?

Even if PT applies NHR as above, I assume that if you have been in another EU country until September, that country would claim tax on that September-December income as well?
Does anyone know about or has experienced this?