NON-REGULAR RESIDENTS
Based on a favorable tax regime, is intended to attract to Portugal non-resident citizens, professionals qualified for activities with high added value, as well as individuals with a high net worth or purchasing power.
This attraction is based on the application of the exemption method as the preferred method of elimination of international juridical double taxation of the foreign source and application of a special rate os 20% (mitigated and proportional taxation) to certain incomes.
RECIPIENTS
Non-residents in Portugal who are willing to establish permanent residence in Portugal or who wish to return after a minimum of 5 years of absence (eg independent professionals, pensioners, dependent workers).
Or even non-residents wishing to establish themselves as temporary residents, result of secondment relations (eg independent professionals, salaried workers, members of statutory bodies).
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