Non-Habitual Residents Incentive

Discover the Non-Habitual Residents Incentive program

Kendall & Associados, Porto, Portugal

NON-HABITUAL RESIDENTS INCENTIVE

The tax incentive for non-habitual residents is a measure implemented by the Portuguese state to attract highly qualified professionals and high net worth individuals residing abroad, providing income tax conditions that are among the most favourable in the European Union.

The scheme applies to citizens who become Portuguese tax residents and who did not qualify as tax residents in Portugal in any of the previous five years.
This scheme’s beneficiaries are subject to a special income tax rate of 20%, if their labour income is obtained in Portugal.

For more details, please consult the information leaflet on this tax scheme published by the Tax Authority. (LINK)

 
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