O que é o estatuto de Residente Não Habitual? E como se obtém?

O estatuto de Residente Não Habitual tem duas duas grandes vantagens:

O estatuto de Residente Não Habitual tem duas grandes vantagens:

  • For a period of 10 years, taxation related to IRS (personal income tax) on labour income in Portugal is at a fixed rate of 20%
     
  • No double taxation for pensions or for employment and self-employment income obtained abroad


How can you acquire Non-Habitual Resident Status?
There are three ways you can do this:

  1. Não ter residido em Portugal nos últimos 5 anos;                                                                                                                           
  2. Registar-se na repartição local de finanças como residente fiscal em Portugal (para o fazer deve ter permanecido em Portugal por mais de 183 dias consecutivos ou não; ou no caso de ter permanecido por menos tempo, ter a 31 de Dezembro do corrente ano, uma residência tal, que leve à suposição de que a mesma se destina a ser mantida e ocupada como residência habitual);                                                                                                                                                                                                                                  
  3. Solicitar o Estatuto de Residente Não Habitual até 31 de Março do ano seguinte ao estabelecimento de residência em Portugal.



Once Non-Habitual Resident Status has been obtained, what is the taxation rate and incidence applicable to domestic source income?

In the case of employment or self-employment, the applicable taxation rate is 20% (with an additional 3.5% surcharge in 2015 which has been reduced in 2016).

Taxation applies to income derived from high added value activities of a scientific, artistic or technical nature:

  • Architects, engineers and similar
  • Fine artists, actors and musicians
  • Auditors
  • Doctors and dentists, teachers and psychologists
  • Liberal professions, technicians and similar
  • Senior managers
  • Investors, directors and managers, when part of companies covered by the contractual regime provided for in the Investment Tax Code.


Registration as a Non-Habitual Resident confers the right to be taxed as such for a period of 10 years as from the year of registering as a tax resident in Portuguese territory.

 

Once Non-Habitual Resident Status has been obtained, in which cases is foreign income obtained by Non-Habitual Residents in Portugal exempt from taxation?

In the case of pensioners and retired people when:

  • Income is taxed in the source State, in accordance with the convention to eliminate double taxation, signed by Portugal and that State; or
  • Income is not considered to have been obtained through a Portuguese source, according to the criteria provided for in the IRS Code (personal income tax).

In the case of income derived from employment, when:

  • Income is taxed in the State of origin, in accordance with the convention to eliminate double taxation, signed by Portugal and that State; or
  • That income is taxed in another State with which Portugal has not signed any convention to eliminate double taxation, as long as the income is not considered to have been obtained in Portuguese territory, in accordance with the criteria in article 18 of the IRS Code (personal income tax);


In the case of income from self-employment (through the provision of services of a high added value, of a scientific, artistic or technical nature, or through intellectual or industrial property, investment income, rental income, capital gains income or other increases in equity), when:

  • The income may be taxed in the source country, territory or region, in accordance with the convention to eliminate double taxation, or;
  • When no convention to eliminate double taxation has been signed, the OECD model convention may be applied (taking into consideration the observations and reservations made by Portugal) and as long as the source country, territory or region does not have a privileged tax regime, and as long as the income is not considered to have been obtained in Portuguese territory, in accordance with the criteria in article 18 of the IRS (personal income tax).
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