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Tax regime for non-habitual residents

In 2009, in order to attract high networth individuals, a new more favourable income tax regime for non-habitual residents was created in Portugal, and will apply for a period of 10 consecutive years. Non-habitual residents are those expatriates who establish their tax residence in Portugal, not having had resident status during any of the five precedent years.

Download this document to learn more about the characteristics of this special regime, the accession conditions and examples of the professions listed as high value-added activities and therefore being able to benefit from this regime.

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