Posted by: Carlos Tome & filed under Non Residents.


This new regime is aimed at non-resident taxpayers, wishing to establish permanent or temporary residence in Portugal.

To acquire the non-habitual resident status, taxpayers must become resident for tax purposes in Portuguese territory and must provide evidence that they haven´t been taxed as residents during the five years prior to the application. Accordingly, taxpayers become entitled to the status of non-habitual residents and are taxed under this regime, which extends for a period of 10 consecutive years.


Taxpayers considered to be resident in Portuguese territory are:

– Those, who remain for more than 183 days in Portuguese territory (consecutive or not), on  December 31 of that year;


-Those, who are in possession of a housing in Portuguese territory under circumstances that lead to the presumption of an intention to hold and occupy it as usual residence (if the stay is shorter than 183 days);

– Crew members of a ship or aircraft at the service of an entity with residence, head office or effective management in Portugal, on 31 December of that year;

– Members of a household in which one element is considered a Portuguese tax resident, on December 31 of the year relative to the income;


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