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Portugal recognizes the status of the non-habitual resident since the decree of 23 September 2009. This new scheme aims at reaching non-residents who establish permanent residence in Portugal, as well as temporary residents. This scheme allows non-habitual residents to enjoy a special tax rate on some of their income in Portugal, as well as exemptions from taxes on income of foreign origin.
This statute is granted to persons who have become a Portuguese tax resident since 1 January 2009 and have not received such status in the last five years. Thus, the benefits of the non-habitual resident extend for a period of 10 consecutive years, after which those who benefit from it will be evaluated according to the traditional Portuguese income tax system.
To acquire the status of non-habitual resident: