Non Habitual Resident

The tax regime for Non-Habitual Residents gives the applicant the opportunity to live in Portugal for a mandatory minimum of 183 days per year and with attractively low tax rates if the applicant is a retired person with a private pension or, a flat rate of 20 per cent if the applicant has income derived from high added value activities of scientific, artistic or technical nature, as for example:

• Auditors
• Doctors and dentists
• Liberal professions
• Senior managers
• Investors, directors and managers

Applicants have the right to, as non-habitual residents, be taxed as such for 10 years.