Information

Non Habitual Resident

Non Habitual Resident

The tax regime for Non-Habitual Residents gives the applicant the opportunity to live in Portugal for a mandatory minimum of 183 days per year and not pay tax if the applicant is a retired person with a private pension or, a flat rate of 20 per cent if the applicant has income derived from high added value activities of scientific, artistic or technical nature, as for example:

  • Auditors
  • Doctors and dentists
  • Liberal professions
  • Senior managers
  • Investors, directors and managers

 

Applicants have the right to, as non-habitual residents, be taxed as such for 10 years.

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