Portugal Non-Habitual Resident Taxation Regime

| 23 Jan 2017

Portugal Golden Visa

The Portugal Non-Habitual Resident Taxation Regime was introduced in 2009 with the aim of attracting foreign individuals and their families to Portugal by making it beneficial from a tax perspective to become a tax resident in Portugal. This special tax regime thus applies mostly to highly skilled professionals, wealthy investors and retired individuals and applies for a consecutive 10 year period.


One of the main requirements in order to benefit from this special tax regime is to become a Portuguese tax resident, not having been a tax resident in Portugal in the previous five years.

According to Portuguese Tax laws, an individual is deemed to be a tax resident of Portugal if:

  • One is physically present in Portugal for more than 183 days in a calendar year or
  • One owns property in Portugal on 31st December as a permanent residence 

To qualify under this regime, non-residents must first obtain a valid residence permit, and then register as a tax resident, and only then apply for the Non-Habitual Resident status. This special tax status has to be requested until March 31 of the year after taking up residency in Portugal.

Non-Habitual Resident Regime - Tax Treatment 

A beneficial tax treatment under the Non Habitual Resident regime applies for a 10 year period. The main tax benefits are the following :

  • Portugal source income liable to a special 20% rate if derived from a high value activity;
  • Foreign source income including pensions and dividends can benefit from a tax exemption in Portugal for a maximum period of 10 years;
  • Foreign source active income may also qualify for an exemption, provided that it is taxed in the source state under a tax treaty with Portugal.

Why work with us

We are able to advise you on the requirements and tax and legal implications of the Portugal Non-Habitual Resident Regime, and indicate expected time frames based on the specific circumstances and nature of your application. 

Request More Information
Please send me legal and other updates

Key Contacts

Dr Priscilla Mifsud Parker

Advocate, Tax Consultant, Licenced Agent, Malta

+356 22056422

Related Practice Groups
Related Practices