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.

(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.

(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.

The scheme has a duration of 10 tax years (in Portugal the tax year corresponds to the calendar year).

The application for registration in the regime of non-habitual residents is made electronically in your personal area of the Portal das Finanças. To apply for the Non-habitual resident regime you have to register in the Portal das Finanças and request a password.

The application must be submitted by 31 March of the year following the year in which they became tax resident in Portugal.

As a general rule, the Tax Authority takes 2 to 3 working days to decide on the application for the NHR scheme.

– 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.

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