The special tax regime for Non-Habitual Residents aims to attract talent in “high value-added activities”, as well as Ultra and High Net Worth Individuals (UHNWIs) and their families to Portugal, providing a very attractive tax regime for individuals.
A stable and friendly tax environment for individuals in the European Union.
An individual may benefit from this regime during a 10-year period starting from the year of his/her registration as tax resident in Portugal.
To qualify as non-habitual tax resident, an individual must:
In general terms, an individual is deemed to be tax resident in Portugal if one of the following conditions is met:
Depending on the circumstances, the splitting of the tax year may be applicable, i.e., an individual may be considered as tax resident only during a part of the year.
Portugal is part of the European Union, the Euro Zone and the Schengen area. With a stable political and social environment, a secure society, a highly skilled and English fluent labor force and an excellent quality of life, it is not a surprise that Portugal is becoming a top choice for highly qualified workers, entrepreneurs and ultra and high net worth individuals who wish to take up residence in the European Union.
between Europe, America and Africa.
7th highest English proficiency
among non-native speakers in the world
5th Best country
in quality of life for expatriates
Best city break destination in the world
Best tourism destination in the world
Best golf destination in the world
A comprehensive analysis of the tax implications of moving to Portugal, considering the non-habitual residents regime, as well as other applicable tax regimes.■
Assistance with the tax registrations before the Portuguese tax authorities and with the application for the non-habitual residents status.■
Tax compliance assistance, including with the preparation and filing of Portuguese personal income tax return (including a tax estimate) and related compliance.■
Ongoing tax advice with any Portuguese tax matters.