Non-habitual Resident

What is it?

Portugal has one of the best tax regimes for pensioners, high net worth individuals and entrepreneurs.

The tax regime for non-habitual residents allows any citizen, regardless of nationality, to enjoy the Portuguese climate while benefiting from an attractive tax regime. If you have not lived in Portugal for the past 5 fiscal years and plan to retire or your main source of income is capital income, you can improve your tax burden by moving to Portugal.

Who can benefit from this regime?

Citizens who become resident taxpayers in Portugal who have not been considered resident in Portuguese territory in the five years prior to the year of the request may apply to this status.

This applies either to foreign citizens or to Portuguese citizens who are living abroad and intend to return to Portugal. In order to be considered as resident in Portugal, you will have to stay more than 183 days in Portugal or have a house that demonstrates the intention to maintain the house and live in it as a habitual residence.

What are its benefits?

Employment income, pensions, business and professional incomes and other types of income obtained abroad may be exempt from IRS under certain conditions. However, certain exempt incomes will be taken into account for the application of the marginal IRS rates.

Employment income and business and professional incomes earned in activities of high added value with a scientific, artistic or technical character (Ordinance no. 12/2010, of January 7) will be subject to an autonomous taxation of 20% plus the extra surcharge of 3.5%;

How to request this status?

n order to benefit from the application of this regime, one must be registered in the AT tax register as a "non-habitual resident". For this purpose, the taxpayer must apply for the regime and submit a declaration that states that the necessary requirements to be considered as resident on Portuguese territory have not been verified in any of the previous 5 fiscal years. However, if there is reasonable evidence of a lack of truthfulness of the information contained in the declaration, it may be requested to present tax residence certificates and annual declarations of income to certify residence abroad.

More information at: http://www.deloitte-guiafiscal.com/irs/residentes-nao-habituais/

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