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Non-Habitual Residents

An incentive introduced in 2009 by the Portuguese Government, the Non-Habitual Resident scheme benefits anyone who moves to live in the country with foreign sourced income from a country where there is a double taxation agreement in place with Portugal. High valued added activities, such as doctors, university teachers, IT technicians, engineers, researchers, architects, investors and managers under certain conditions are liable to a special flat rate of 20%.

The requirements to get the tax benefits are easy:
1) A tax resident under Portuguese domestic legislation.
2) Must not have been taxed as Portuguese resident in the previous five years.

The duration of this regime is from 10 years while keeping their wealth. This extends to retirees moving in and receiving their income in the form of a pension. Business and professional income, interest and dividends can also benefit from the preferential regime.

The competitiveness of the Portuguese regimes compared with similar regimes in other countries has resulted in important investments in the national real estate sector.

To know more about this program, please do send us an email to info@portugalluxury-realestate.pt. We’ll get back to you as fast as we can.