Portugal has implemented a Personal Income tax system for the non-regular resident, with the purpose of attracting to Portugal non-resident professionals qualified for activities with high added value intellectual or industrial propriety or knowhow, as well as beneficiaries of pension schemes granted abroad.
Access Conditions: The regime can be obtained through requesting the respective registration, by those who fulfill the following conditions:
– Are considered tax residents in Portuguese territory;
– Haven’t been considered tax residents in Portuguese territory in any of the 5 preceding years.
Benefits: The beneficiaries of this regime may benefit from a full tax exemption in Portugal or a flat income tax rate of 20%, for a 10 years period.