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Non-Habitual Residents

Portugal, the top EU destination for tax optimization



Portugal is rapidly becoming the new tax haven for Affluent and High Net Worth individuals who wish to achieve tax optimization by relocating to a friendly, discreet and safe EU country.


A special tax regime, with attractive fiscal benefits *:
- Private pension income earned abroad is TAX EXEMPT
- Other income earned abroad may benefit from tax exemption
- Income, deriving from high value-added activities, earned in Portugal is taxed at a FLAT RATE of 20% (an additional surcharge of 3,5% applies)

Keep in mind that there is:
- No wealth tax
- No inheritance tax and no donation tax between ascendants, spouses and descendants.

An individual shall be regarded as a non-habitual resident if he:
- Becomes a Portuguese tax and
- Has not been a Portuguese tax resident in the previous five years before qualifying under this scheme.

Benefit from fiscal stability:
- Individuals who fulfil the above requirements are eligible to register themselves as non-habitual residents and be entitled to be taxed as such for a consecutive 10-year period.


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Non-Habitual Residents - Brochure




* The information contained on this website does not constitute legal advice or tax advice. Its authors make no claims about its accuracy and completeness. Legal rules and tax rules change frequently, therefore, we cannot guarantee that any information on this web site is accurate or up to date.