Non Habitual Residents

Tax Benefits

INVEST WITH ALL THE FISCAL BENEFITS FOR NON-HABITUAL RESIDENTS

Through the Non-Habitual Resident Status, the Portuguese Government offers a very competitive fiscal and taxation framework to foreign investors. When you invest in Portugal, you and your family can enjoy very attractive conditions.

TAX ADVANTAGES

Fixed 20% personal income tax on labour income in Portugal, for a period of 10 years. No double taxation for employment and self-employment income obtained abroad. (Non applicable for countries in the black list).

CONDITIONS

HOUSE MANAGEMENT

CONDITIONS

Housekeeping, housekeeping and gardening services. Mail and parcel management, during periods of absence.

Not be a resident in Portugal in the last five years. Be registered as a tax resident in Portugal. Apply for the Non Habitual Resident Status at Portal das Finanças.

TAXES IN PORTUGAL

In the case of dependent or independent work, the applicable tax rate is 20%, valid for a period of ten years from the year of registration as a tax resident. 

 

Taxation is levied on income from high value-added activities: architects, engineers and similar technicians; artists, actors and musicians; auditors; doctors and dentists; teachers; psychologists; liberal professions, technicians and alike; investors, administrators and managers.

53 properties

9 properties

THE CASES OF EXEMPTION FROM TAXATION ON INCOME EARNED ABROAD:

1

2

3

In the case of pensioners, a reduced rate of 10% does not apply or can be applied if there is taxation in the country of origin or if the income is not considered to have been obtained in Portugal. 

In the case of employment income, if the income is taxed in the country of origin, and there is a convention between this country and Portugal to eliminate double taxation, or if the IRS Code does not consider the income to be obtained in Portugal, in the event that there is no convention between the countries. 

In the case of employment income, if the income is taxed in the country of origin, and there is a convention between this country and Portugal to eliminate double taxation, or if the IRS Code does not consider the income to be obtained in Portugal, in the event that there is no convention between the countries. 

In the case of employment income, if the income is taxed in the country of origin, and there is a convention between this country and Portugal to eliminate double taxation, or if the IRS Code does not consider the income to be obtained in Portugal, in the event that there is no convention between the countries. 

In the case of self-employment income, if the income is taxed in the country of origin, and there is a convention between this country and Portugal to eliminate double taxation, or if the IRS Code does not consider the income to be obtained in Portugal and the country of origin does not have a privileged taxation regime and the OECD Model Convention can be applied, if there is a convention between the countries.

In the case of self-employment income, if the income is taxed in the country of origin, and there is a convention between this country and Portugal to eliminate double taxation, or if the IRS Code does not consider the income to be obtained in Portugal and the country of origin does not have a privileged taxation regime and the OECD Model Convention can be applied, if there is a convention between the countries.

If you want to know more about the fiscal benefits for Non-Habitual Residents, send us a message.

Send us a message or contact us by email info@portugalsolutions.com or phone (+351) 932 952 935 | (+351) 932 952 933

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