Tax Residence

Non-resident regime

It is intended for non-resident individuals likely to establish permanent or temporary residence in Portugal;

Approval in 48 hours;

The applicable regime for 10 years;

Double taxation exemption;

Not having been qualified as a tax resident in Portugal during the last 5 years.

Resident regime

Stay longer than 183 days, consecutive or interpolated, in any 12-month period beginning or ending in the year in question;

Individuals residing in Portugal are considered if:

Have spent less time in Portugal, having in the period of 12 months some housing condition that allows assuming a current intention to maintain and occupy the property as a habitual residence.

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