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 2013).
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:
THIS INFORMATION IS NOT INTENDED TO BE A SUBSTITUTE FOR CONSULTING THE APPLICABLE LEGISLATION
Font: Ministério dos Negócios Estrangeiros – Direção Geral dos Assuntos Consulares e das Comunidades Portuguesas