Special tax regime applicable to former residents of Portugal

Starting in 2019 the Portuguese Government has introduced a special tax regime applicable solely to former residents of Portugal.

With this new regime only 50% of the employment and self-employment income is taxed for individuals that become residents of Portugal from 2019 to 2023, provided:

They were not considered tax residents of Portugal in the previous 3 tax years;
Have been residents of Portugal before the 31st of December, 2015;
Have no tax debts.

Please note that this new regime is non-cumulative with the NHR regime in Portugal.

Portugal will end at the end of 2023 the Non-Habitual Residents (NHR) tax regime. If you are considering applying for the regime or in the process of moving to Portugal, we recommend you update your tax status as soon as possible and that your NHR application be submitted before the end of this year to secure the tax regime for 10 years. Act now!