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Services / Non-Habitual Resident

Services / Non-Habitual Resident

Non-Habitual Resident

Based on a favorable tax regime, which is intended to attract non-resident citizens to Portugal by the application of the exemption method as the preferred method of elimination of international juridical double taxation.
  • Destinatários

Recipients 

The recipients of this measure are Non-residents in Portugal who are willing to establish permanent residence in Portugal or who wish to return after a minimum of 5 years of absence, or even non-residents wishing to establish themselves as temporary residents, result of secondment relations.
  • Qualquer nacionalidade
Tax rate: 0% to 20%, depending on the activity performed.
 
It requires that there is an investment activity for a minimum period of five years from the date of granting a residence permit.