Discover the special conditions for

Non-Habitual Residents

What are the benefits?

Income from employment, pensions, business and professional income, and other types of income earned abroad can be taxed up to a maximum of 10% with IRS under certain conditions.

 

Employment income and business and professional income from high added value activities of a scientific, artistic or technical nature (Ministerial Order no. 12/2010 of January 7), will be subject to autonomous taxation of 20%, plus an extraordinary surcharge of 3.5%. Consult us.

 

It allows citizens, regardless of nationality, to enjoy the quality of life in Portugal, with tax benefits. If you have not resided in Portugal in the last 5 fiscal years, plan to retire or your main source of income comes from capital or a specific set of highly qualified professions, you can become a resident in Portugal with a status that gives you tax advantages.

 

It allows citizens, regardless of nationality, to enjoy the quality of life in Portugal, with tax benefits. If you have not resided in Portugal in the last 5 tax years, plan to retire or your main source of income comes from capital or a specific set of highly qualified professions, you can become resident in Portugal with a statute that grants you tax advantages .

It allows citizens, regardless of nationality, to enjoy the quality of life in Portugal, with tax benefits. If you have not resided in Portugal in the last 5 tax years, plan to retire or your main source of income comes from capital or a specific set of highly qualified professions, you can become resident in Portugal with a statute that grants you tax advantages .

It allows citizens, regardless of nationality, to enjoy the quality of life in Portugal, with tax benefits. If you have not resided in Portugal in the last 5 tax years, plan to retire or your main source of income comes from capital or a specific set of highly qualified professions, you can become resident in Portugal with a statute that grants you tax advantages .

It allows citizens, regardless of nationality, to enjoy the quality of life in Portugal, with tax benefits. If you have not resided in Portugal in the last 5 tax years, plan to retire or your main source of income comes from capital or a specific set of highly qualified professions, you can become resident in Portugal with a statute that grants you tax advantages .

The tax regime for non-habitual residents

Citizens who become tax residents in Portugal, who have not been considered residents in Portuguese territory in the five years prior to the year of the request, may appeal to this statute.


It applies to foreign or Portuguese citizens who are living outside the country and intend to return. To be considered a resident in Portugal, you must remain in the country for more than 183 days, or have a house there and intend to keep it and occupy it as your habitual residence and taxpayer on the AT (Tax Authority) portal.

Citizens who become tax residents in Portugal, who have not been considered residents in Portuguese territory in the five years prior to the year of the request, may appeal to this statute.


It applies to foreign or Portuguese citizens who are living outside the country and intend to return. To be considered a resident in Portugal, you must remain in the country for more than 183 days, or have a house there and intend to keep it and occupy it as your habitual residence and taxpayer on the AT (Tax Authority) portal.

Who can benefit from this regime?

How to apply for this status?

In order to benefit from the application of this regime, you must register a taxpayer with the AT (Tax Authority). To do so, you must apply for the regime and submit a declaration that you were not considered resident in Portuguese territory in any of the previous 5 tax years.

When there are doubts about the elements contained in the aforementioned declaration, the presentation of tax residency certificates and annual income statements may be requested, to certify residence abroad.

In order to benefit from the application of this regime, you must register as a taxpayer with the AT (Tax Authority). To do so, you must request the application of the regime and submit a declaration that you were not considered resident in Portuguese territory in any of the 5 previous fiscal years.

 

When there are doubts about the elements contained in this declaration, it may be requested to present tax residence certificates and annual income statements, to attest the residence abroad.

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