On the basis of an advantageous tax regime, for IRS purposes, intends to attract, to Portugal, non-resident citizens, professionals of high-value-added activities, as well as individuals with a high purchasing power or heritage;
This attraction is based on applying the exemption method as a method of elimination of double taxation of income from international legal external source and
application of a special rate of 20% (namely taxation and proportional) to certain income.
To qualify as unusual tax resident, you must:
the) Be tax resident in Portugal:
Is tax resident in Portugal, among others, who remains in Portuguese territory, in a given year, more than 183 days (consecutive or interpolated) or who, having been less time, there has, on 31 December that year, in housing conditions that do assume the intention to maintain and occupy as habitual residence.
(b)) was not framed as a tax resident in Portugal for the last 5 years prior to the application of the system:
The interested will just have to declare that there has been, in the five previous years, the conditions required to become resident in Portuguese territory.
-> this regime also applies to immigrants who want to return to Portugal.
The taxable person is deemed non-habitual resident acquires the right to be taxed as such for a period of 10 years from the year, including, your registration as a resident in Portuguese territory, having to meet the requirement of residence every year.
The person concerned must request the registration of register of Taxpayers of the Tax and Customs Authority, the accession to the non-habitual residents in the Act of registration as a resident in Portugal or, later, to March 31, inclusive, of each year following the years for which become resident in that territory.
Not resident in Portugal that willing to establish permanent residence in Portugal or who wish to return after a minimum period of 5 years absence (e.g., independent professionals, pensioners, workers dependent).
Or, non-residents who wish to establish themselves as temporary residents as a result of posting relationships (e.g., independent professionals, dependent workers, members of statutory bodies).