The Portuguese non-habitual tax resident regime is granted to individuals who become resident for tax purposes in Portugal. This regime may grant an exemption on certain foreign source income as well as a 20% tax rate on employment and self-employment income deriving from high value added activities during 10 years. It targets non-resident individuals who are likely to establish residence in Portugal. View a few standard case studies on this RPBA’s infographic.

1. Pensioner receiving
lifetime pension or
annuity
Non-habitual tax resident
(NHR) case-studies
What to expect concerning Personal Income Tax (PIT)
and Social Security (SS) – General Rules
Private investor in non-
blacklisted jurisdiction
receiving interest and/or
dividend income from debt
and/or equity
Exempt in Portugal
from PIT. Not liable
to SS.
Private individual receiving
rental income or deriving
capital gains from non-
Portuguese real estate
Original or subsequent
copyright holder
receiving royalties
Exempt in Portugal
from PIT. Exempt or
not liable to SS.
Dependent worker
employed by a non-
Portuguese resident
company and working
outside Portugal
“Self-employed”
professional
in a listed high
value-added activity
20% tax rate in
Portugal.
SS after 1st year
of exemption.
Dependent worker employed
by a Portuguese resident
company and working in
Portugal in a listed high
value-added activity
20% tax rate in
Portugal.
SS in Portugal.
(+351) 212 402 743 geral@rpba.pt www.rpba.pt
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DISCLAIMER: This infographic is updated until October 30th 2019. Although great care has been taken when drafting this
infographic, Ricardo da Palma Borges & Associados (RPBA) - Sociedade de Advogados, S.P., R.L. does not accept any responsibility
whatsoever for any consequences arising from the use of the information contained herein. The information is provided solely for
general purposes, cannot be regarded as legal or other advice. It is strongly recommended to take professional legal advice
appropriate for your case before making any decisions.