[PDF] Non-habitual tax residents



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Portugal offers a special regime for new residents

Non-habitual residents Portuguese special tax regime for inbounds This summary provides a brief overview and explains the main guidelines and potential implications of the non-habitual resident (“NHR”) regime for foreigners and Portuguese individuals settling in Portugal after an extended period of living abroad



Qualifying for the status - Deloitte

Non-habitual residents Portuguese special tax regime for inbounds Individuals covered by the NHR regime can benefit from special personal income tax (“PIT”) regime for a ten year period Portuguese source income Employment and self-employment income can be liable to a special 20 flat rate if



Non-habitual tax residents - PwC

Portuguese tax legislation establishes a favorable tax regime for non-habitual residents in Portugal, as follows: • a special tax rate of 20 applicable to employment and self-employment income derived from a “high value-added activities” exercised in Portuguese territory, as per a list published by the Portuguese tax authorities;



Special tax regime for Non-Habitual Portuguese Resident

Portuguese income tax law provides for a 20 (plus 3 5 for 2014) reduced rate and, in respect to income obtained abroad, a full tax exemption, for certain types of income earned by individuals having the status of Non-Habitual Portuguese Residents (NHPR) Any individual who in a given year becomes a



NON-HABITUAL TAX RESIDENTS PORTUGAL

added to the special rate of 20 Sharing Expertise Innovating Solutions Once the Portuguese tax authorities recognise that taxpayers have non-habitual tax resident status, these taxpayers acquire the right to be taxed as non-habitual residents for a period of 10 consecutive years After this period, they will be taxed in accordance with the



SPECIAL TAX REGIMES IN PORTUGAL: THE NON-HABITUAL TAX

in 2009: the Non-Habitual Tax Resident (“NHTR”) regime, which is a special tax regime granted to individuals moving to Portugal This special tax regime can be extremely attractive due to the possibility to benefit from a lower tax burden, provided certain conditions are met



THE PORTUGUESE NON-HABITUALS RESIDENTS REGIME

I NON-HABITUAL RESIDENTS (NHR) REGIME The NHR regime is a special taxation regime which provides for a very beneficial tax treatment for the first 10 years of residence in Portugal Designed to promote the transfer of residence to Portugal of entrepreneurs, investors and specialized



Non-habitual tax residents

Non-habitual tax Portuguese tax legislation establishes a favorable tax regime for non in Portugal, as follows: • a special tax rate of 20 applicable to employment and self derived from a “high value-added activities”, as per a list published by the Portuguese tax authorities;



Tax benefits for non habitual residents Special resident

2 4 Other special requirements In order to obtain a golden visa, the candidate must comply one of the following conditions: - Create a Portuguese-based company or procedure to a capital transfer with a value above € 350 000,00; - Creation a minimum of 5 workplaces; - y investing € 200 000,00 in Portuguese companies in a difficult economic

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