The Non-Habitual Resident Status comes with two primary advantages:
How can you acquire Non-Habitual Resident Status?
There are three ways you can do this:
Once Non-Habitual Resident Status has been obtained, what is the taxation rate and incidence applicable to domestic source income?
In the case of employment or self-employment, the applicable taxation rate is 20% (with an additional 3.5% surcharge in 2015 which has been reduced in 2016).
Taxation applies to income derived from high added value activities of a scientific, artistic or technical nature:
Registration as a Non-Habitual Resident confers the right to be taxed as such for a period of 10 years as from the year of registering as a tax resident in Portuguese territory.
Once Non-Habitual Resident Status has been obtained, in which cases is foreign income obtained by Non-Habitual Residents in Portugal exempt from taxation?
In the case of pensioners and retired people when:
In the case of income derived from employment, when:
In the case of income from self-employment (through the provision of services of a high added value, of a scientific, artistic or technical nature, or through intellectual or industrial property, investment income, rental income, capital gains income or other increases in equity), when:
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