Non-habitual resident
This non-habitual resident scheme aims to reach non-residents who establish permanent residence in Portugal, as well as temporary residents and allows non-habitual residents to benefit from a special tax rate on some of the income in Portugal, as well as exemptions from taxes on income of foreign origin.
How to aqduirir the statuary?
- may not have been a resident (tax) in the last 5 years
- must register as a tax resident (tax number of taxpayer) in Portugal at the local Finance Office and apply for non-habitual resident status
- to grant this application, it must have remained 183 days, followed or interpolated, in Portugal, if that period of stay has not yet elapsed in national territory, it must prove its intention to remain, through the acquisition of a Housing