Non-Habitual Resident

• Not having been considered a tax resident in Portugal in the last 5 years;
• Be considered resident in Portugal, which occurs if:

1. Staying in Portugal for more than 183 days

or

2. Buying or renting a property in Portugal (having available housing in conditions that make it possible to presume that it will become a permanent residence).

• Be an income earner, entitled to:

1. Taxation at the rate of 10 per cent of income earned abroad from pensions (category H)
2. The exemption of income obtained abroad from employment, self-employment, capital, property income and real estate capital gains, intellectual or industrial property
3. Taxation of income obtained in Portugal at reduced rates in the case of high value-added activities* (e.g. 20% for income from dependent or self-employment and 28% for income from capital and property).

* Occupations considered to have high added value are:

• Market-oriented farmers and qualified workers in agriculture and livestock production as well as forestry, fishing and hunting.
• Architects, engineers and similar technicians
• Visual artists, actors and musicians
• Auditors
• Authors, journalists and linguists
• CEOs and executive managers of companies
• Directors of administrative and commercial services
• Directors of production and specialised services
• Directors of hotels, restaurants, shops and other services
• Specialists in physical sciences, mathematics, engineering and related techniques
• Information and Communication Technology Specialists
• Doctors and dentists
• Plant and machine operators and assembly workers, including fixed plant and machine operators
• Teachers in university and higher education;
• Psychologists
• Liberal professions, technicians and asylees
• Qualified industrial, construction and craft workers
• Investors, directors and managers