Benefits of the special tax regime for Non – Habitual Residents (NHR) in Portugal
- A special tax rate of 20% applicable to employment and self-employment income derived from a “high value-added activities”.
- A tax exemption (with progression) on foreign-source income (e.g. professional income, rental income, capital gains, interest, dividends, as well as other investment income), provided certain conditions are met. In most cases, capital gains on the sale of securities are taxable at a flat rate of 28%.
- A flat tax rate of 10% on pensions from a foreign source, as well as to other payments from pension funds and similar retirement schemes.
An individual may benefit from this regime during a 10-year period starting from the year of his/her registration as tax resident in Portugal.
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