Non-Habitual Residents Programme
The Non-Habitual Residents Programme is available to EU and non-EU individuals who become resident for tax purposes in Portugal, provided they have not been resident in Portugal for the previous five years. Individuals can enjoy non-habitual status for a ten year period, after which they will be taxed under the standard personal income tax rules in Portugal.
Income derived from employment or independent personal services, from a domestic source, are taxed at a special flat rate of 20%, for ten consecutive years. This is provided that the income is derived from high value-added activities of a scientific, artistic or technical nature. A tax exemption may apply to income derived from a foreign source.
Comprehensive details of this regime are available on request.