TAX REGIME FOR EXPATRIATES IN PORTUGAL
Portugal has recognized the tax status of non-habitual resident, which allows to benefit from a special tax rate for certain income from Portuguese sources and also to benefit from exemptions on income from foreign sources.
In order to benefit from the status of non-habitual resident. It is necessary not to have resided in Portugal during the 5 years preceding the application of the regime. But also to stay more than 183 days per year in Portugal and to be under the private system.
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