Based on a favorable tax regime, is intended to attract to Portugal non-resident citizens, professionals qualified for activities with high added value, as well as individuals with a high net worth or purchasing power.
This attraction is based on the application of the exemption method as the preferred method of elimination of
international juridical double taxation of foreign source and application of a special rate os 20% (mitigated and
proportional taxation) to certain incomes.
Non-residents in Portugal who are willing to establish permanent residence in Portugal or who wish to return after a minimum of 5 years of absence (eg independent professionals, pensioners, dependent workers).
Or even non-residents wiahing to establish themselves as temporary residents, result of secondment relations (eg independent professionals, salaried workers, members of statutory bodies).