Not Usual Resident

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Portugal recognizes the status of the non-habitual resident since the decree of 23 September 2009. This new scheme aims at reaching non-residents who establish permanent residence in Portugal, as well as temporary residents. This scheme allows non-habitual residents to enjoy a special tax rate on some of their income in Portugal, as well as exemptions from taxes on income of foreign origin.

This statute is granted to persons who have become a Portuguese tax resident since 1 January 2009 and have not received such status in the last five years. Thus, the benefits of the non-habitual resident extend for a period of 10 consecutive years, after which those who benefit from it will be evaluated according to the traditional Portuguese income tax system.


To acquire the status of non-habitual resident:

  • You can not have been a resident (tax) in the last 5 years.
  • You must register as a tax resident (taxpayer's tax number) in Portugal at the local Finance Office and apply for the status of non-habitual resident.
  • In order to grant this request, it must have stayed 183 days, followed or interpolated, in Portugal. If this period of stay in the national territory has not yet elapsed, you must show proof of intention to remain, through the acquisition of a dwelling.
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