OPEN OUR DOOR IN ANY DIRECTION
Click here and find our nearest store

Non-habitual Resident

What is it?

Portugal has one of the best tax regimes for pensioners, high net worth individuals and entrepreneurs.

The tax regime for non-habitual residents allows any citizen, regardless of nationality, to enjoy the Portuguese climate while benefiting from an attractive tax regime. If you have not lived in Portugal for the past 5 fiscal years and plan to retire or your main source of income is capital income, you can improve your tax burden by moving to Portugal.

Who can benefit from this regime?

Citizens who become resident taxpayers in Portugal who have not been considered resident in Portuguese territory in the five years prior to the year of the request may apply to this status.

This applies either to foreign citizens or to Portuguese citizens who are living abroad and intend to return to Portugal. In order to be considered as resident in Portugal, you will have to stay more than 183 days in Portugal or have a house that demonstrates the intention to maintain the house and live in it as a habitual residence.

What are its benefits?

Employment income, pensions, business and professional incomes and other types of income obtained abroad may be exempt from IRS under certain conditions. However, certain exempt incomes will be taken into account for the application of the marginal IRS rates.

Employment income and business and professional incomes earned in activities of high added value with a scientific, artistic or technical character (Ordinance no. 12/2010, of January 7) will be subject to an autonomous taxation of 20% plus the extra surcharge of 3.5%;

How to request this status?

n order to benefit from the application of this regime, one must be registered in the AT tax register as a "non-habitual resident". For this purpose, the taxpayer must apply for the regime and submit a declaration that states that the necessary requirements to be considered as resident on Portuguese territory have not been verified in any of the previous 5 fiscal years. However, if there is reasonable evidence of a lack of truthfulness of the information contained in the declaration, it may be requested to present tax residence certificates and annual declarations of income to certify residence abroad.

More information at: http://www.deloitte-guiafiscal.com/irs/residentes-nao-habituais/

Webinar: Real Estate Investment in Portugal with Deloitte

Events

Macau International Fair 2019

Macau International Fair 2019

Macau, China

October 17th - 19th

Learn more ›
Private Meetings

Private Meetings

São Paulo, Brazil

October 28th - November 1st

Learn more ›
Private Meetings

Private Meetings

Rio de Janeiro, Brazil

October 29th - November 1st

Learn more ›
Event

Event

Stockholm, Sweden

November 5th

Learn more ›
Porta da Frente Christie's

Porta da Frente Christie's is a real estate brokerage firm working in the market for two decades, focusing on the best properties and developments, whether for sale or lease. The company was selected by the prestigious Christie's International Real Estate brand to represent Portugal in the areas of Lisbon, Cascais, Oeiras and Alentejo. The main mission of the Porta da Frente Christie's is privileging a service of excellence to all our customers.

Find your new home

Porta da Frente Christie's has a professional team entirely dedicated to help you find your dream property.

View all properties ›

Market your property

We are the right partner to promote your property.

Market your property ›