O estatuto de Residente Não Habitual tem duas grandes vantagens:
How can you acquire Non-Habitual Resident Status?
There are three ways you can do this:
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:
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:
In the case of income derived from employment, when:
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:
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HK consultores offers english speaking accountants in Portugal (Lisbon and Algarve). We also provide spanish speaking accountants, french speaking accountants and german speaking accountants in Portugal. We provide services to three main types of customers: Individual Clients (To whom we can offer assistance with Non Habitual Residence Applications, Income tax returns, Property tax, Inheritance tax & Golden Permit programme). To established Companies (both portuguese and multinationals), we can do Payroll Services, Audit & Due dilligence, Investment Subsidy Applications, Tax and VAT representation, Non Habitual Residence Status and more). Our third focus area is Business Startups whom we can assist with Feasibility Studies and Business plans, Financial forecastsm Advice on Coporate Structures and company formation and a Registered Office Address.