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.