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 in 2019 and 2020, provided:
- They were considered tax residents of Portugal in the previous 3 tax years;
- Have been residents of Portugal before the 31st of December,
- Have no tax debts.
Please note that this new regime is non-cumulative with the NHTR regime in Portugal.