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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