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News & Knowledge

Portugal’s non-habitual resident tax regime

3rd September 2018
Miguel de Azeredo Perdigão, Azeredo Perdigao & Associados - Sociedade de Advogados, RL

As part of an overall strategy for the promotion and attraction of foreign investment in Portugal, the tax regime for non-habitual residents attracts highly qualified individuals, as well as all those who possess significant assets and pensioners or retirees who become resident, for tax purposes, in Portugal. MSI's Portugal law member Azeredo Perdigao & Associados - Sociedade de Advogados, RL outlines the key advantages of Portugal's non-habitul resident tax regime.

The particularity of this Regime is the setup of a tax legal framework especially addressed to individuals who become tax residents in Portuguese territory without, however, having been so during the prior five years.

In fact, the Tax Regime for non-habitual residents is configured as a deviation from the general tax rules provided in the IRS Code and its main advantage is the definition, for a period of 10 consecutive years as from the year of the registration as a resident, of the tax rules specifically addressed to individuals covered by this Regime, such as (i) the taxation at the rate of 20% on income obtained on the basis of dependent or independent work and related to activities with high added value, provided that obtained in Portuguese territory or the (ii) exemption from taxation of income from dependent work, independent work, pensions, capital, property or capital gains, provided that are obtained abroad and as long as the conditions stipulated it the IRS Code are fulfilled.

Read the full article on Portugal’s non-habitual resident tax regime (download pdf)

About Azeredo Perdigao & Associados - Lisbon

In law practice, every case is different, and every client is unique. The understanding of this duality must be at the core of law practice in today's world. It is because of this that AZEREDO PERDIGÃO & ASSOCIADOS makes each client feel special and the object of personalised service. Herein lies one of the reasons for the satisfaction of our clients and the guiding principle behind the art of our law practice since 1919.

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