✦
Non-Habitual Resident (NHR) Status
Special 10-year tax regime available to new residents, offering significant tax benefits on foreign-source income and certain Portuguese income.
✦
Foreign Income Treatment
Most foreign-source income can be exempt from Portuguese taxation under NHR, including pensions, dividends, and capital gains.
✦
Professional Income
20% flat rate for income from high-value activities under NHR, including scientific, artistic, and technical professions.
✦
Inheritance & Gift Tax
No inheritance or gift tax between spouses, descendants, and ascendants. 10% stamp duty applies in other cases.
.svg)
