• Skilled professionals in high added value activities, of scientific, artistic or technical nature;
• Entrepreneurs and investors (know-how, intellectual and industrial property);
• Retired individuals, beneficiaries of pension schemes granted abroad.
These will be tax exempt regarding most foreign income, while benefiting from a reduced taxation on some Portuguese income, provided some conditions are met.
QUALIFYING FOR THE NON-HABITUAL RESIDENCY STATUS
The non-habitual resident tax regime is available to applicants that meet all of the following conditions:
1. Are entitled to Portuguese residency;
2. Have not been taxed as Portuguese residents in the 5 years prior to acquiring Portuguese residence;
3. Apply for Portuguese tax residency.
The non-habitual resident status, for tax purposes, applies for a consecutive 10-year period, provided that the conditions for maintaining Portuguese tax residency are fulfilled during each year of that period.