What is it?
It is a tax regime that aims to attract Non-Habitual Residents, i.e. citizens that are not resident in Portugal, regardless of their nationality.
The regime offers relevant tax benefits to those who wish to establish their residence in Portugal.
Who can benefit?
All citizens, Portuguese or foreign, who have not been tax residents in Portugal in the last five years.
When should be asked?
The application for registration as a non-habitual resident should only be made after registering as a resident in Portuguese territory. So, in case you already have the Portuguese tax identification number (NIF), but you are still registered as a non-resident, you must request, in advance, the change of address and status for resident, in any Finance Service or Citizen's Store.
Deadline: The application for registration, as a non-habitual resident, must be made by March 31 inclusive, of the following year that in which become a resident in the Portuguese territory.
* Architects, engineers and similar technicians; Artists, actors, singers and musicians; Sculptors and painters; Auditors; Doctors and dentists; Teachers; Psychologists; Liberal, technical and assimilated professions; Archaeologists, biologists and life sciences specialists; Computer programmers; Activities of the information services; Investors, managers and managers (as specified in Ordinance 12/2010 of January 7)