Non-Habitual Resident

The Portuguese Government simplified the process of granting tax status to non-habitual residents, making Portugal a fiscally attractive country for retired people.

This new regime aims to reach non-residents who establish permanent residence in Portugal, as well as temporary residents. This scheme allows non-habitual residents to benefit from a special tax rate on some of their income in Portugal, as well as exemptions from taxes on income of foreign origin.

A person retired abroad, who decides to live in Portugal, may apply for the special status of Non-Habitual Resident and benefit from the tax exemption on the pension.

STATUS REQUIREMENTS

- Having not been a resident in Portugal for the last 5 years;

- Register at the local tax offcie as a tax resident in Portugal; 

- In order to qualify for this application, you must have remained in Portugal for more than 183 days, consecutive or non-consecutive days. If the period reimained in Portugal was less than required, you must prove the intention to stay by acquiring a property in Portugal.