Portugal has an attractive tax regime for so-called "Non Habitual Residents"

RNH: Residentes Não Habituais

  • Regime valid for 10 years
    Tax exemption for foreign income under certain conditions
  • 10% tax rate for qualifying retirement income
  • 20% tax rate for qualifying labor income (certain professions and value-added activities)
  • No gift or inheritance tax:
  • Portuguese tax law offers opportunities for the tax-free transfer of wealth to parents and children
  • Portugal has no wealth tax
  • Portugal has no exit tax

Golden visa.

Portugal has a VISA program for non-EU residents.

  • Tax resident/NHR
  • Not have been a tax resident in the last 5 years
    183 days in Portugal in any 12-month period beginning or ending in a tax year
  • Dwelling with intention as first or permanent residence on any day in a tax year
  • Registration as NHR until 31 but of year following year of residency
  • Valid for 10 years
  • Declare world income in
  • Portuguese tax return
  • Certificate of residence available
  • Resident as of date of registration (“split year”)



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