Residence & Citizenship

Portugal

Portugal Golden Visa

The Portugal Non-Habitual Residents Regime

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

The Portugal Non-Habitual Residents Regime

The Non-Habitual Residents Programme is available to EU and non-EU individuals who become resident for tax purposes in Portugal, provided they have not been resident in Portugal for the previous five years.

Benefits:

  • Individuals can enjoy non-habitual status for a ten year period.
  • There are tax exemptions on foreign-source income when certain conditions are met (this includes income from pensions, dividends, work and provision of services, and royalties and interest, for ten consecutive years).
  • Income derived from employment or independent personal services in Portugal is taxed at a special flat rate of 20% for ten consecutive years, as above.
  • 28% flat rate of withholding tax on interest, dividends and/or capital gains relating to Portuguese source income.
  • No capital gains on the sale of a permanent residence in Portugal as long as the gains are re-invested in another permanent residence in Portugal or another EU or EEA country.

To find out about living in Portugal, please click here.

The Portugal Non-Habitual Residents Regime

Portuguese employment income must be derived from high value-added activities of a scientific, artistic or technical nature.

The Portugal Non-Habitual Residents Regime

Individuals can enjoy non-habitual status for a ten year period, after which they will be taxed under the standard personal income tax rules in Portugal.

Download Full List of Programmes – Benefits & Criteria (PDF)

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