What should I know about the tax exemptions granted to non-traditional European residents (RNH) who settle in Portugal more than 183 days a year?
This new tax regime (2013) allows you to benefit for 10 years from a 0% tax rate on certain income received abroad, such as private sector pensions, or a 20% tax rate on income from professional activities in Portugal.
To get it, you have to:
Not have been a tax resident in Portugal in the last 5 years
Stay in Portugal for at least 183 days per year (consecutive or not)
In the context of an employed or self-employed activity, taxation concerns high value-added income of a scientific, artistic or technical nature (architect, engineers, artists, actors, musicians, audits, doctors, dentists, professors, psychologists, liberal professions, technicians, senior managers, etc.).
OBTAINING A PORTUGUESE TAX NUMBER ("Contributor Number"):
The Tax Identification Number (TIN), assigned to a company or individual, is unique and definitive. It can be granted with resident or non-resident status. You can change this status according to your situation.
Where to get it?
For companies: the request can be made on the site
For individuals: in one of the tax administration's offices or in a "Loja do Cidadão", an administrative centre that allows several administrative formalities to be carried out in the same place
How to get it?
Documents to be provided for European citizens: A passport or identity card and proof of tax residence in your country of origin (electricity bill for example)
Documents to be provided for non-EU citizens: A passport and a person who will be their tax representative (Portuguese or foreigner residing in Portugal)
NOTE: The NIF can be obtained remotely. Consult our administrative and tax package
You will be given a signed document from Finance. The cost is 6,40€.
Timeframe for obtaining: immediate
OBTAINING NON-TRADITIONAL RESIDENT STATUS
Assigned to a natural person, it becomes effective once the request has been accepted.
Documents to be provided:
Proof of residence in Portugal
Means of subsistence
Last tax return
Reason for the request for this status (on what basis is requested)
Proof of non-residence in Portugal in the last 5 years
Time to obtain: 3 to 6 months
For information, whether you are the owner or tenant of your main residence in Portugal, the status of NON-HABITUAL RESIDENT is identical.
Do you have any further questions? You are wondering if with this status, you will be able to keep a property in your country of origin if it is not a source of income? Or keep your second home to spend a few months there?
New Address and its team (lawyer, tax expert...) study your situation and answer your questions.