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20.03.2023 NOVA Tax Research Lab

José Miguel R. Saraiva writes for NOVA Tax Research Lab

José Miguel R. Saraiva is the author of the article "Non-Habitual Residents - The Regime That Portuguese Tax Authorities Continue Trying To Jeopardize Consecutive NHR Regimes - The Law Is Clear", published in the NOVA Tax Research Lab blog.

The trainee lawyer clarifies what is at stake in the tax regime for non-habitual residents in Portugal.

«The tax regime for non-habitual residents (NHR) in Portugal is a special tax regime for natural persons who become tax resident in Portugal and have not been tax resident in Portugal in the previous five years.

Under this regime, eligible individuals may notably benefit from a flat income tax rate of 20% levied on certain types of income, such as income from employment or services. Other types of income, such as dividends and rental income, may be exempt from taxation in Portugal under certain conditions, namely under Article 81 of the Personal Income Tax Code (PIT Code) (...) ».

Click here to read the full article.