Non-habitual residents

How can you acquire Non-Habitual Resident Status

Competitive advantages:

- The absence of double taxation in the case of pension income and dependent and independent work abroad.

- Taxation, over a period of 10 years, at a fixed income tax rate of 20% on income earned in Portugal.

How to Obtain the Habitual Resident Status

- Have not been resident in Portugal for the last 5 years;

- Registering as a tax resident in Portugal in the local Finance Department, for this purpose,  remain more than 183 days in the country, followed or interpolated, or have on 31 December of that year, Housing in conditions that imply the intention to maintain and occupy it as a habitual residence;

- The application for registration as an unusual resident should be made, electronically, in the Finance Portal.

 In the case of dependent or independent work, the applicable tax rate is 20%.

Taxation is levied on income from activities of high added value with a scientific, artistic or technical character:

- Architects, engineers and similar technicians

- Plastic artists, actors and musicians

- Auditors

- Doctors & Dentists

- Teachers

- Psychologists

- Liberal, technical and assimilated professions

- Investors and managers

Registration as Non-Resident Resident grants the right to be taxed as such for a period of 10 years from the year of registration as a tax resident in Portuguese territory.

Statute of Non-Resident Residents, exemption from taxation on income earned abroad by non-habitual Residents in Portugal

In the case of pensioners and pensioners, when:

The income shall be taxed in the State of origin, in accordance with THE CONVENTION TO ELIMINATE THE DOUBLE TAXATION concluded by Portugal with that State;
According to the IRS Code, income is not considered to be obtained by a Portuguese source.

In the case of income derived from dependent work, when:

The income is taxed in the State of origin in accordance with THE CONVENTION TO ELIMINATE THE DOUBLE TAXATION concluded by Portugal with that State, or;
Such income is taxed in another State with which Portugal has not concluded any agreement to eliminate double taxation, provided that the income is not considered as obtained in Portuguese territory by the criteria of ARTº 18º IRS CODE;

In addition, the regime establishes an exemption from taxation for foreign source income, namely property, capital gains, interest, dividends, as well as other income from capital, provided certain conditions are met.

Furthermore, tax wise, Portugal offers extraordinarily comparative advantages, namely:

No gift tax; No inheritance tax (between parents, sons, grandsons and husband and wife).

The present information does not exempt the consultation of the applicable legislation.

Non-Habitual Resident

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