NON-HABITUAL RESIDENTS
The Non-habitual resident regime has come into force in 2009 and allows individuals in activities of high added value and investors with high financial availability that become tax residents in Portugal a IRS exemption applicable to all the income obtained outside Portugal.
In order to be considered a fiscal resident you need to:
Remain for more than 183 days in Portugal during the fiscal year or have a residence in this country by 31st of December of the same year
The tax exemption applies to:
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Professional and business income of non Portuguese source, based on high added value services of scientific, artistic or technical nature;
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Income related to intellectual or industrial property, and the industrial, commercial and scientific information obtained abroad
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Income related to rents, investments and capital gains of non Portuguese origin.
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Pensions payed outside Portugal
REASONS TO COME TO PORTUGAL
Non-habitual Resident Regime
Safety
Portugal is, now-a-days, one of the safest country in the whole world.
Good Public Services
Families residing in Portugal have access to all public services including state medical care and schooling.
Safe Haven Investment
Europe remains a safe haven for investment. With well defined property ownership laws and a stable low in action currency
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