Portugal recognizes the status of non-habitual resident since the decree of 23 September 2009. This new regime aims to reach non-residents who establish a permanent residence in Portugal, as well as temporary residents. This regime allows non-habitual residents to benefit from a special tax rate on some of their income in Portugal, as well as tax exemptions on foreign-sourced income.
Non-habitual resident benefits extend for a period of 10 consecutive years, after which those who have benefited will be assessed in accordance with the traditional Portuguese personal income tax system.
There is no double taxation in the case of pensions and dependent and self-employed work abroad.
Taxation, for a period of 10 years, at a fixed IRS rate of 20% on income from work earned in Portugal, for activities considered to be value-added.
To acquire non-habitual resident status:
Must not have been a resident (tax) in the last 5 years.
You must register as a tax resident (tax number) in Portugal at the local Tax Office and apply for non-habitual resident status.
To grant this request, you must have stayed 183 days, consecutive or interpolated, in Portugal. If this period of stay in national territory has not yet elapsed, you must prove your intention to stay, through the purchase of a dwelling.
See the importance of being supported when you intend to reside or invest in another country.
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