IFICI+(RNH), back in Portugal
In 2023, António Costa (PS) decided to put an end to the Tax Regime for Non-Habitual Residents (RNH), arguing that this advantage no longer served any purpose.
RNH
RNH: Transition period, how does it work?
The French Finance Act for 2024 set the end of the special Non-Habitual Resident (RNH) regime on January 1, 2024.
Portugal is the end of RNH
The "non-resident tax regime", which gives foreign pensioners and workers a cap on their income tax, will end in 2024, said Mr. Costa, for whom "it no longer makes sense.
Criteria for determining tax residence
The criteria for determining tax residency are of crucial importance in the field of international taxation.
THE REFORM OF THE NON-HABITUAL RESIDENT STATUS IS NOT A BAD THING
We have been announcing it to you since December and it is in this end of January 2020 that things have become concrete. The socialist government has made a proposal for a law for the 2020 budget, which will definitively reform the non-habitual resident status of foreign retirees, of course if it is voted.
THE GOVERNMENT PRESENTS A PROJECT TO REFORM THE STATUS OF NHS
A few days ago, we told you that the Portuguese government was thinking about a reform of the status of non-habitual resident. This rumor has been confirmed yesterday.
NHS STATUS FOR RETIREES EVOLVES
At the time of writing, the foreign press is announcing the end of the RNH status for retirees, when is it really
GOVERNMENT ADMITS IT WANTS TO TAX FOREIGN PENSIONERS
The RNH, which allows foreign pensioners to benefit from a total exemption from income tax on their private-sector pensions, has come in for some criticism in recent years not only from Portuguese taxpayers, but also from certain politicians and political parties.
NHSR: LIST OF ACTIVITIES CHANGES
The list of "high added value" professions that give access to the RNH status in Portugal has changed. Professions such as psychologists, architects, designers or archaeologists are no longer included in the list of activities that qualify for NHR status.
FAQ ON NON-HABITUAL RESIDENT STATUS
For several months now, we have been receiving numerous questions related to non-habitual resident status and particularly concerning double taxation.
We decided to create a FAQ with the 21 most relevant questions
WHAT TAXATION FOR YOUR RETIREMENT ONCE EXPATRIATED
Portugal introduced non-habitual resident status in 2009. This offers the possibility of exempting your retirement pension for a period of 10 years. Provided you have established your tax residence in Portugal.