ACQUIRE A SPECIAL TAX STATUS

Non-habitual tax resident

On this page you will find information on the regime for non-habitual residents. This regime is only available to individuals who acquire the status of non-habitual resident in Portugal and have not been considered here as tax residents in the last five tax years.

It should be noted that it is necessary to apply for registration in the regime until 31 March of the year following that in which you become a tax resident in Portugal.  You may benefit from this regime for a period of 10 years.

General considerations

Conditions to access the regime

(1) To register as a tax resident in Portugal in the year in which you change your residence to Portugal;

(2) Not to have been considered as a tax resident in Portugal in the five tax years preceding that in which you become resident in Portugal;

(3) To submit the application for registration by 31 March of the year following that in which he becomes resident for tax purposes in Portugal.

Duration of the regime

– 10 tax years (in Portugal the tax year corresponds to the calendar year)

Tax advantages of the regime

(1) Income from employed and self-employed work earned in a high value-added activity shall be subject to a rate of 20%. These activities are identified in Ministerial Order 12/2010 of January 7 (as amended by Ministerial Order 230/2019 of June 23). Examples of these activities are Directors, Physicians, Technicians and professions of science and engineering, Professor of university, Specialists in information and communication technologies, etc.

(2) Income from foreign sources may be exempt from taxation in Portugal if certain conditions are met. For example, dividends, interest and property income from foreign sources are exempt from taxation in Portugal as long as they are not derived from tax havens with which Portugal has not concluded a double tax treaty.

Documents

The application for registration in the scheme for non-habitual residents is made electronically in your personal area of the Portuguese tax authorities’ website. To apply for the regime you must register in the Portuguese tax authorities’ website and request a password.

This access password can be requested electronically, which will be sent within 5 working days to your tax domicile registered in the Tax Authority system (for example, if you are still registered as a non-tax resident, this password will be sent to your address abroad, or to the Portuguese address of your tax representative, if you have appointed one).

Alternatively, this password may be personally requested at a Tax Office, in which case you will obtain the password on the same day. If you would like our assistance with your password request in a Tax Office, you will need the following documents:

– Identification document (citizen card or passport);

– Portuguese tax number;

– Proxy to grant us powers to represent you before the Tax Authority.

In order to assist you with submitting your application to the regime for non-habitual residents we will need the following information:

– Portuguese tax identification number;

– Password to access your personal area of the Finance Portal;

– The year in which you wish to join the scheme;

– Country(ies) in which you have been considered a tax resident for the last 5 years.

Our Fees

Fees are subject to VAT at the rate of 23% (due on the top of the fee amount). For more information on how to contract our services – here.

01

For the register on the Tax Authorities’ website and on-line request of a password

EUR 25

02

For the password request at the Tax Office

EUR 75

03

For the application to the non-habitual resident regime

EUR 250 (it does not include assistance related to a possible claim for the rejection of the application)

Time required to complete

It normally takes 2 working days for the application to be accepted (or refused) by the Tax Authority.

Contact us

We are happy to answer your questions and make your journey in Portugal a pleasant one.

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