Benefits


Taxation, over a period of 10 years, at a fixed rate of 20% personal income tax on income earned in Portugal for high value-added professions.

No double taxation, in the case of pension income and dependent and independent work earned abroad.



How to acquire Non-Permanent Resident Status?



• Not having been a resident of Portugal for the last 5 years;

• Register as a tax resident in Portugal with the local Finance Service (you must have stayed in Portugal for more than 183 days, consecutive or interpolated, or having stayed for a shorter time, there, on December 31st of that year, have housing in conditions that suggest the intention of maintaining and occupying it as a residence);

• Make the application for registration as a Non-Habitual Resident electronically on the Finance Portal, after the act of registration as a resident in Portuguese territory and until March 31, inclusive, of the year following that in which you become a resident in that territory;

What is the rate and incidence of taxation applicable to income earned in national territory?

In the case of dependent or self-employed work, the applicable tax rate is 20%.

Taxation is levied on income from activities of high value-added with a scientific, artistic or technical character:
• Architects, engineers and similar technicians
• Visual artists, actors and musicians
• Auditors
• Doctors and dentists
• Teachers
• Psychologists
• Liberal, technical and similar professions
• Investors, administrators and managers



Registration as a Non-Habitual Resident gives you the right to be taxed as such for a period of 10 years from the year of your registration as a tax resident in the Portuguese territory.



In what cases does the tax exemption apply to income earned abroad?


In the case of pensioneers when: 
• income is taxed in the State of origin, in accordance with an agreement to eliminate double taxation entered into by Portugal with that State; 
OR 
• by the criteria provided for in the Single Income Taxation Code, the income is not considered to be obtained by a Portuguese source. 

In the case of income from dependent work when: 
• income is taxed in the State of origin, in accordance with an agreement to eliminate double taxation signed by Portugal with that State; 
OR 
• that income is taxed in another State with which Portugal has not entered into any convention to eliminate double taxation, provided that the income is not considered to have been obtained in the Portuguese territory by the criteria of article 18 of the Single Income Taxation Code. 

In the case of income from self-employment when: 
• income can be taxed in the country, territory or region of origin, in accordance with the convention to eliminate double taxation entered into by Portugal with this state 
OR 
• there is no convention to eliminate double taxation, the OECD Model Convention may apply (considering the observations and reservations made by Portugal).

FALLOW US

VENDA DIRETA

Avenida Dom Afonso Henriques, 37 B

2830-247 Barreiro

+351 218 233 226 | +351 912 885 551

geral@venda-direta.pt

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VENDA DIRETA

Avenida Dom Afonso Henriques, 37 B

2830-247 Barreiro

+351 218 233 226 | +351 912 885 551

geral@venda-direta.pt

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