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Special tax regime for Non-Habitual Portuguese Resident individuals

Special tax regime for Non-Habitual Portuguese Resident individuals

11/01/2017 - Autor/es: Ana Paula Basílio

Special tax regime for Non-Habitual Portuguese Resident individualsPortuguese income tax law provides for a 20% reduced rate and, in respect to income obtained abroad, a full tax exemption, for certain types of income derived by individuals having the status of Non-Habitual Portuguese Residents (NHPR).


Any individual that in a certain year becomes tax resident in Portugal will qualify for this NHPR regime, provided that, during the previous 5 years, he/she was not tax resident in the Portuguese territory...

Descargar documento en pdfDescargar documento en pdf:
Special tax regime for Non-Habitual Portuguese Resident individuals