THE NHR REGIME WAS DESIGNED TO PROMOTE THE TRANSFER OF RESIDENCE TO PORTUGAL FOR INVESTORS, SPECIALIZED PROFESSIONALS AND ENTREPRENEURS The special regime for Non-Habitual Residents applies to single persons and provides for the reduction or the exemption from income tax of dependent or independent workers, regarding pensions, capital gains and other income (interests, royalties, dividends) for a period of ten years. BENEFITS - Wages obtained in Portugal arising from a high value-added activity (defined by ministerial order) applies a flat tax rate of 20%; - Income obtained abroad may be totally exempt: 1 For property income, rentals and capital gains, the exemption applies to the income that can be taxed in the country of origin, provided it is not considered a "tax haven"; 2. For benefits and retirement pensions the exemption is granted, provided that the income is not considered as obtained in Portugal. marisa.costa@martinezechevarria.com +351 289 247 140 / 919 931 200 NON-HABITUAL RESIDENT IN PORTUGAL SPECIFIC REQUIREMENTS - To be considered as a tax resident in Portugal according to the rules of taxable residency: 1. Stay in Portugal more than 183 days in a period of 12 months; 2. To have a house in Portugal; - Not been taxed in Portugal in the last five years. REGISTRATION AS NHR - Register as a tax resident; - Register as a Non-Habitual Resident. - Request a Portuguese tax identification number (NIF);