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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.

The beneficiaries of this regime may benefit from a full tax exemption in Portugal,  a flat income tax rate of 10% on pension income and 20% on salary and self-employed income, for a 10 years period