The fiscal regime for non-habitual residentes consists of a tax regime based on personal income tax (IRS), which aims to attract professionals to work in Portugal with high added-value activities and benificiaries of pensions obtained abroad.
- The taxation, over a period of 10 years, at a fixed income tax rate of 20% on income earned in Portugal;
- No double taxation for pension incomes or for employments and self-employment income obtained abroad.
- Citizens who are not residente in Portugal and are willing to retunr home after a minimum period os absense of 5 years (eg independent professionals, pensioners, dependente workers, emogrants);
- Citizens not residente in Portugal who wish to establish themselves as temporary residents, as a result of posting relations (eg independent professionals, dependente workers, members of statuatory organs).
How to obtain non-residente status?
- To be a tax resident in Portugal, remaining in Portugal more than 183 days (consecutive or non-consecutive) throughout the year. This permanence is verifiable upon presentation of deed of purchase of a property, or upon presentation of a rental contract of duration of 6 months or more;
- Not have been classified as a tax resident in Portugal in the last 5 years prior to the application of the regime;
- The application for registration as a non-habitual resident must be made, electronically, at the tax office portal, after teh registration as a resident in portuguese territoty and until march 31st, inclusiv, of the year following that in which he becomes a resident in that territory.
This informations is not intended to be a substitute for consulting the applicable legislation