{"id":3499,"date":"2018-11-12T09:31:47","date_gmt":"2018-11-12T09:31:47","guid":{"rendered":"https:\/\/vivreauportugalconsulting.com\/?p=3499"},"modified":"2022-08-26T15:41:10","modified_gmt":"2022-08-26T14:41:10","slug":"tax-regime-of-expatries-into-portugal","status":"publish","type":"post","link":"https:\/\/vivreauportugalconsulting.com\/en\/regime-fiscal-des-expatries-au-portugal\/","title":{"rendered":"TAX REGIME FOR EXPATRIATES IN PORTUGAL"},"content":{"rendered":"<h2 class=\"wp-block-heading\">TAX REGIME FOR EXPATRIATES IN PORTUGAL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The&nbsp;<a href=\"https:\/\/vivreauportugalconsulting.com\/en\/le-portugal\/live-in-portugal\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"By a decree-law dated September 23, 2009, Portugal recognized the tax status of \u201cnon-habitual resident,\u201d which allows individuals to benefit from a special tax rate on certain income from Portuguese sources and from exemptions on income from foreign sources. (opens in a new tab)\">Portugal<\/a>&nbsp;acknowledged the&nbsp;<strong><a href=\"https:\/\/vivreauportugalconsulting.com\/en\/regime-fiscal-du-resident-non-habituel\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"By a decree-law dated September 23, 2009, Portugal recognized the tax status of \u201cnon-habitual resident,\u201d which allows individuals to benefit from a special tax rate on certain income from Portuguese sources and from exemptions on income from foreign sources. (opens in a new tab)\">non-habitual resident tax status<\/a><\/strong>&nbsp;which allows you to take advantage of a&nbsp;<strong>special tax rate<\/strong>&nbsp;for certain income from Portuguese sources and also to benefit from exemptions on income from foreign sources.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In order to be able to <a href=\"https:\/\/vivreauportugalconsulting.com\/en\/nos-guides-expatriation\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"To qualify for non-habitual resident status, you must not have resided in Portugal during the 5 years prior to applying for this status, you must stay in Portugal for no more than 183 days per year, and you must be enrolled in a private health insurance plan.  (opens in a new tab)\">qualify for non-habitual resident status.<\/a>&nbsp;You must not have resided in Portugal during the 5 years prior to applying for the program. You must also stay in Portugal for more than 183 days per year and be covered by the private health insurance system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Non-habitual resident status applies&nbsp;<strong>for a period of ten years<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br>Non-habitual resident status will have several consequences:<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Regarding income from Portuguese sources: the&nbsp;<strong>employment income<\/strong>&nbsp;derived from employment or self-employment, from a Portuguese source, and received by a non-habitual resident are&nbsp;<strong>taxed at the preferential rate of 20 %<\/strong>&nbsp;in Portugal, provided they relate to a high-value-added activity.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">On Income from Foreign Sources&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;<strong>Private retirement pensions from French sources received by a non-habitual resident will also not be taxable in France and will be exempt from tax in Portugal<\/strong>. They will therefore be exempt from all taxes&nbsp;<strong>for ten years<\/strong>.<\/li><li>The<strong>&nbsp;salaries&nbsp;<\/strong>from\u2019<strong>foreign-sourced high-value-added activities&nbsp;<\/strong>of a non-permanent resident are&nbsp;<strong>exempt<\/strong>&nbsp;income tax in Portugal, subject to certain conditions <u>to be actually taxed in the source country<\/u>. Otherwise, they will be taxed at a rate of 20%.<\/li><li>The&nbsp;<strong>income from securities&nbsp;<\/strong>from foreign sources are also&nbsp;<strong>exempt from income tax in Portugal<\/strong>, provided that such income is subject to taxation in the source country. It is therefore not necessary for this income to be actually taxed abroad; it is sufficient that it be subject to taxation there.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">IFI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L'<strong>ISI<\/strong>&nbsp;does not exist in Portugal, nor do the&nbsp;<strong><a href=\"https:\/\/vivreauportugalconsulting.com\/en\/portugal-succession-et-donation-2\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"There is no ISI in Portugal, nor is there an inheritance tax.  (opens in a new tab)\">inheritance tax<\/a><\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Portugal has recognized the tax status of non-habitual resident, which allows to benefit from a special tax rate for certain income.<\/p>","protected":false},"author":1,"featured_media":1677,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1684,1],"tags":[],"class_list":["post-3499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalites-des-expatrier-au-portugal","category-fiscalite-des-francais-au-portugal"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/vivreauportugalconsulting.com\/wp-content\/uploads\/2017\/10\/portugal-719558.jpg?fit=590%2C350&ssl=1","_links":{"self":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts\/3499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/comments?post=3499"}],"version-history":[{"count":0,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/posts\/3499\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media\/1677"}],"wp:attachment":[{"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/media?parent=3499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/categories?post=3499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vivreauportugalconsulting.com\/en\/wp-json\/wp\/v2\/tags?post=3499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}