Non Regular Resident

Based on a favorable tax regime, is intended to attract to Portugal non-resident citizens, professionals qualified for activities with high added value, as well as individuals with a high net worth or purchasing power. This attraction is based on the application of the exemption method as the preferred method of elimination of international juridical double taxation of foreign source and application of a special rate of 20% (mitigated and proportional taxation) to certain incomes.

In order to qualify as a non-regular resident, it is necessary:

a) To be a tax resident in Portugal:

It is a tax resident in Portugal, among others, who remains in Portuguese territory, in a given year, more than 183 days (consecutively or not), or who, having remained less time, on the 31st of December of that year, has the housing conditions that shows that the person might intend to maintain and occupy it as a residence.

b) Not to have been deemed as a tax resident in Portugal in the last 5 years prior to the application of the regime:

The person will have to state the non-fulfillment of the criteria necessary for being considered a resident on Portuguese territory during the previous five years.

–> This regime also applies to migrants who want to return to Portugal.

The taxable person deemed non-regular resident acquires the right to be taxed as such during a period of 10 consecutive years, from the year of its registration, as a resident in Portuguese territory, having to comply with the requirement of residence every year.

The applicant must request to the Financial Services, adherence to the regime of Non-Regular Resident when applying to the statue of resident in Portugal or, later, through March 31, inclusive, of the following year.