This attraction is based on the application of the exemption method as the preferred method of elimination of international juridical double taxation of the 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 wishing to establish themselves as temporary residents, result of secondment relations (eg independent professionals, salaried workers, members of statutory bodies).
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