Portugal's Non-Habitual Resident Tax Regime
Updated: Jul 27, 2021
Nuno Albuquerque e Mariana Boçon | N-Advogados
In 2009, the tax regime for non-habitual residents was established in Portugal, with the objective of attracting qualified non-resident professionals to the country with high added value activities. or intellectual, industrial property or know-how, as well as beneficiaries of pensions obtained abroad.
The attraction of this regime to foreign citizens, as is the case of Brazilian citizens, comes from the possibility of:
application of an exemption method to eliminate international double taxation of income obtained from a foreign source;
mitigated and proportional taxation of income obtained abroad as a pension, as well as certain income from dependent and independent work (including those obtained in Portugal).
Tax benefits
On income earned in Portuguese territory
Income from categories A (dependent work) and B (inde