The Non-Habitual Resident Tax Regime

The Non-Habitual Resident Tax Regime is one of Europe's most competitive tax regimes, inspired in regimes in force in the following countries

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• UK "Non dom law"

• Spain "Beckham Law"

• Italie

• Malta

• Cyprus

• Benelux

• Ireland

• Hungary

• Etc...

• ​

Implementation

Introduced by the Socialist government of José Socrates, the scheme has been fully in force since 1 January 2010.
Recognized by successive governments as an instrument contributing to Portuguese prosperity by attracting foreign investment.
The plan applies for free for a period of 10 years.