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MadIntax Newsletter- Tax regime for non-habitual residents

For a 10-year period you can benefit from a series of extremely beneficial fiscal advantages, including full exemption on foreign sourced (outside Portugal) income and a fixed 20% tax rate on inland sourced income.

For a 10-year period you can benefit from a series of extremely beneficial fiscal advantages, including full exemption on foreign sourced (outside Portugal) income and a fixed 20% tax rate on inland sourced income.

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2. Income obtained abroad.<br />

On the other hand, if you are employed, or self-employed, and your<br />

labor income is earned abroad, you will be fully exempt from taxation<br />

in Portugal, whether it’s business and professional income related to<br />

high added value service, salaries of a <strong>non</strong>-Portuguese source, rental<br />

income or pensions paid abroad.<br />

In other words, you will not pay taxes in Portugal, based on the fact<br />

that you are already being taxed (or potentially taxed) in another<br />

country, or by means of fulfilling any of the other criteria <strong>for</strong>eseen by<br />

law.<br />

February 2016

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