Non-habitual resident


What is the Unusual Resident?
Portugal has one of the best tax schemes for pensioners, high networth 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, you 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 scheme?
Citizens who become resident taxpayers in Portugal who have not been considered as resident in Portuguese territory during the five years prior to the year of the request may resort to this statute.

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 assumes the intention to maintain the house and occupy it as usual residence.


What are the benefits?
Dependent income, pensions, business and professional income and other types of income obtained abroad may be exempt from IRS under certain conditions. However, certain exempted income will be taken into account for the application of the marginal IRS rates.

Dependent work income and business and professional income 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 apply for this status?
In order to benefit from the application of this scheme, the person must be registered in the AT tax register as "Golden Visa". For this purpose, the taxpayer must apply for the scheme and submit a statement that the necessary requirements to be considered as resident in Portuguese territory have not been verified in any of the previous 5 fiscal years. However, where there is reasonable evidence of a lack of veracity of the information contained in the declaration, it is possible to request residence tax certificates and annual declarations of income to certify residence abroad.

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