Non-Habitual Residents

It is a regime for new residents in Portugal, which offers tax advantages advantages over a period of 10 years for pensioners, skilled workers and passive income.

BENEFITS

  • For pensioners: 0% of any private pension income
  • No double taxation: On income earned abroad
  • For assets: Tax rate of 20% on income from professional activities in Portugal (according to the list of professional activities provided by law)
  • 0% tax: About Inheritance for Portugal residents for over 5 years

WHO CAN BE CONSIDERED A NON-HABITUAL RESIDENT AND BENEFIT FROM THE SCHEME?

  • You have to remain in Portugal for more than 183 days a year, consecutive or not;
  • On 31 December of the year that preced the year in which you what to benefit from the scheme, you must have housing in Portugal, which makes it possible to assume that you intend to live there habitually (acquisition or real estate lease);
  • Can not have been considered as resident in Portuguese territory in the previous five years that in which intend to be taxed as an non-habitual resident;
  • It must be so considered (resident in Portuguese territory) in the year for which you want that begins taxation as non-habitual resident.