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The non-habitual residents’ tax regime is available for those who have not been deemed resident on Portuguese territory during the five years before the year they intend to change residence to Portugal and be taxed as a non-regular resident taxable person. This means that the non-habitual residents are applicable for individuals who wish to reside in Portugal, which may lead to a more beneficial tax rate or even an exemption.
- Be considered as tax resident in Portugal under the applicable tax residency rules – staying in Portugal more than 183 days during the related year;
- Have, on the 31st December of the relevant year, a place that they intend to use as their habitual residence, which can be the real estate they invested in purchase or permanent rental;
- Have not been taxed as tax resident in Portugal in the previous five years.
- For Portuguese source employment and self employment income deriving from a “high- value-added” activity , it´s applied a 20% special rate, with an additional surcharge of 3,5%;
- For foreign source income, a tax exemption may be applied in most cases:
- Rental income, investment income and capital gains, the exemption is applied if the income may be taxed in the country of its source provided. In this case, that under the Portuguese domestic rules, such income is not considered as Portuguese source income;
- For pensions, the exemption is granted provided that the income is taxed in the country of its source based not considered as Portuguese source income under the Portuguese domestic rules.
Once granted, this regime applies for 10 years, provided that, in each year, the individual meets the criteria to qualify as a tax resident herein.