As a general rule, individuals who reside more than 183 days in Portugal are generally subject to income tax on their worldwide income, wherever it is generated (1.1) (please note that this is subject to an applicable double taxation treaty). Tax rates for Portuguese residents are in 2.1.
Non-habitual resident tax regime
6.3.1ÌýÌýÌýÌý Non-habitual resident tax regime
Note that the non-habitual residency (NHR) tax regime has ended for new applicants as from 2024.
Note that transitional measures provide for that the persons benefitting from the NHR status will keep their benefits till the elapse of the ten-year validity period. The details outlined below applied before the end of the regime (Lei No 82/2023).
To have non-habitual resident status, the person in question must have fulfilled both of the following conditions:
- Ìý
•ÌýÌýÌýÌý the applicant cannot have been considered a tax resident in Portugal within the previous
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Web page updated on 21 Mar 2025 09:41