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