“Non-regular resident” special tax regime

Portugal has one of the most competitive tax regimes aimed at attracting non-resident qualified professionals and high value-added activities worldwide.

Candidates must not have been resident for tax purposes in Portugal in the five years prior to requesting eligibility. This special tax regime “non-regular resident” status applies to a 10 – year period starting from the application as a tax resident in Portugal.

In addition, this special tax regime is restricted to candidates engaged in the so – called“high value – added activities”. Income from Portuguese source derived from these activities is subject to a 20% special personal income tax rate. Subject to certain conditions being met, foreign source income also benefits from tax exemption.

The registration with the Portuguese tax authorities is simple and straightforward. Here you can find all the information you need on non-regular resident special tax regime.

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