TAX REGIME FOR EXPATRIATES IN PORTUGAL Portugal has recognized the tax status of non-habitual resident, which allows expatriates to benefit from a special tax rate for certain Portuguese-source income, as well as exemptions on foreign-source income. To qualify for non-habitual resident status. You must not have been resident in Portugal for the 5 years prior to applying for this status. You must also stay in Portugal for more than 183 days a year, and be covered by the private system. The status ...