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Be deemed resident on Portuguese territory for tax purposes, according to any of the following criteria in the year to be taxed as a non-habitual resident: Living more than 183, consecutive or not, days in Portugal in any period of 12 months starting or ending in the relevant year;
Under the Investment Tax Code, approved on September 23 2009, [3] a new type of residency, for tax purposes was created under the Personal Income Tax Code, called non-habitual residency (NHR). This new tax residency type was created in order to attract to Portugal high-skilled professionals and pensioners obtaining foreign income. [4]
Lawmakers announced later that year that they would scrap Portugal’s non-habitual residency (NHR) tax scheme in 2024, which allowed foreigners to reside in the country for up to 10 years, paying ...
These residents tend to pay taxes back home, but new laws on non-habitual residents may also shift the dial for short-term workers. Portugal clamping down on digital nomads?
In addition, non-habitual residents (NHRs) status holders do not benefit from personal income tax exemption on interests, dividends, capital gains, income from immovable property (rents), royalties, intellectual property income and business income) if: these are sourced from black-listed jurisdictions. [19]
In February, Portugal announced it would be scrapping its Golden Visa program. The scheme fast-tracked residency status to wealthy buyers who could fork out at least €350,000 (around $371,000 ...
In particular, there have been the Non-habitual residency (NHR) taxation law (2009), the Portuguese Golden Visa law (2012), and the Sephardi Nationality Act (2015). Due to both international and internal pressure but also due to the economic recovery of the country, in 2023 it was announced that all three programs would have been phased out by ...
Portugal. Bordering Spain to the west is Portugal, a country that has become another haven for digital nomads and ex-pats. ... “Non-habitual residents are exempt from paying taxes on their ...
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