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Portuguese Tax Regime Non-Habitual Residency

With the idea of attracting to Portugal qualified professionals in activities with high added value, and intellectual property, industrial or know-how. As well as beneficiaries of pensions obtained in third countries, the Portuguese government has created a tax regime called Non-Habitual Residency.

Can apply for this tax regime all foreign citizens that fulfill the following criteria:

Someone considered, for tax proposes, resident in Portuguese territory in the previous year. And that has not applied for it in the previous 5 years.

The request for a Non-Habitual Residency is only possible after being registered as a resident in Portuguese territory. If a citizen has already a Tax Identification Number NIF (número de identificação fiscal ), but is still registered as a non resident, then should first request an officially address change. It is possible in any Tax Office or Loja do Cidadão.

The request for Non-Habitual Residency should be done till 31st March of the year after the registration on Portuguese territory is complete.

It's possible to request it online on the Portal das Financas web page (, or by letter to any Tax Office.

48 hours after on-line registration, you can check and follow the status of your application.

Porto - Portugal

It's the Autoridade Tributária e Aduaneira, that will inform if your request was authorized or deferred.

The main advantages from obtaining a Non-Habitual Residency are:

Ten years with a fixed rate of 20% on your personal income tax (IRS) & There's no double taxation for pension incomes or any income obtained abroad.

If you wish to receive more detailed information, or if you have questions, please contact us. We are here to help!

Antonio Pinheiro

+31 (0)6 51760042

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