Non Habitual Resident Status in Portugal

Non Habitual Resident Status in Portugal
Competitive advantages:
  • For a period of 10 years, taxation related to IRS (personal income tax) on labour income in Portugal is at a fixed rate of 20%
  • No double taxation for pensions or for employment and self-employment income obtained abroad
How can you acquire Non-Habitual Resident Status?
  1. Having not been a resident in Portugal for the last 5 years;

  2. Register at the local tax office as a tax resident in Portugal (to do so you must have remained in Portugal for more than 183 consecutive or non-consecutive days, or having remained for less time, having, at 31st December of that year, a home in such conditions that would lead to the assumption that it is intended to be kept and occupied as your habitual residence);

  3. Request that the status of Non-Habitual Resident be attributed at the time of registering as a tax resident in Portugal, or by 31st March of the year following that in which you become a resident in Portugal.


For more informations, please contact: Drª Ana Luisa Duarte ( Lawyer )     /      T: 00351 282792766        / Email: