Non-Habitual Residents in Portugal

Portugal created a special regime for new residents (also applicable to Portuguese out bounds living abroad for many years) designed to promote the transfer of residence of skillful professionals, entrepreneurs and investors, by offering attractive tax opportunities on an individual level.

This summary provides a brief overview and explains the main guidelines and potential implications of this new regime for foreigners and for Portuguese individuals settling in Portugal after an extended period of living abroad.

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Overview of the regime

Non-habitual resident (“NHR”) individuals shall benefit from the special tax Personal Income Tax (“PIT”) regime for a ten year period. Under this regime, individuals qualifying as non-habitual residents are eligible for special income tax rates applicable to Portuguese sourced income and may benefit from potential tax exemptions on foreign sourced income, as explained below.

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How foreign source income is taxed

The Portuguese non-habitual resident regime represents a great opportunity for people that want to become residents in Portugal. This attractive regime covers, for example, individuals with pension income or with income deriving from high value-added activities. Also individuals with foreign income derived from interest, dividends, or capital gains, can benefit from a favorable taxation.

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Qualifying for the status

The Portuguese tax authorities have simplified the procedures for registration under the NHR regime, which is also an evidence of Portugal's commitment to attract foreign talents, entrepreneurs, investors, as well as their families.

To be considered as a tax resident in Portugal you must meet some requirements.

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