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Where can I register for Non-Habitual Resident status in Portugal?

You can register for Non-Habitual Resident (RNH) status in Portugal through the local tax authority (Autoridade Tributária e Aduaneira) online or during an in-person visit. This registration must be completed by December 31, 2023, to qualify for the programme's extensive tax benefits. For those considering relocation, this is a significant opportunity to not only enjoy the beautiful landscapes and vibrant culture of Portugal but also to benefit financially through considerable tax reductions on qualifying income sources. Ensure you meet the necessary criteria, which include having not been a tax resident in Portugal for the last five years and earning income in eligible sectors such as scientific research or essential employment. Make use of online tools available for checking your eligibility before submitting your application. By registering now, you secure ten years of beneficial tax status, enhancing your financial potential while experiencing a new lifestyle. Consider seeking professional assistance to navigate the registration process smoothly and understand the complete benefits and requirements. This is an exciting time to establish yourself in Portugal, backed by a supportive tax environment for new residents. To start your journey towards a stress-free relocation, contact us for guidance on registering and maximising your advantages!

Tuesday, 28 November 2023 - Fiscal
Where can I register for Non-Habitual Resident status in Portugal?
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Where can I register for Non-Habitual Resident status in Portugal? You can register for Non-Habitual Resident (RNH) status in Portugal through the local tax authority (Autoridade Tributária e Aduaneira) online or during an in-person visit. This registration must be completed by December 31, 2023, to qualify for the programme's extensive tax benefits. For those considering relocation, this is a significant opportunity to not only enjoy the beautiful landscapes and vibrant culture of Portugal but also to benefit financially through considerable tax reductions on qualifying income sources. Ensure you meet the necessary criteria, which include having not been a tax resident in Portugal for the last five years and earning income in eligible sectors such as scientific research or essential employment. Make use of online tools available for checking your eligibility before submitting your application. By registering now, you secure ten years of beneficial tax status, enhancing your financial potential while experiencing a new lifestyle. Consider seeking professional assistance to navigate the registration process smoothly and understand the complete benefits and requirements. This is an exciting time to establish yourself in Portugal, backed by a supportive tax environment for new residents. To start your journey towards a stress-free relocation, contact us for guidance on registering and maximising your advantages!

Furthermore, anyone who meets the requirements for RNH and registers as a tax resident in Portugal by December 31, 2023, can still request RNH status and enjoy its benefits during the 10-year period. Additionally, POE 2024 proposes a new tax incentive for those who become tax residents from 2024 onwards, but only for the area of scientific research and innovation.

To be able to benefit from this regime, taxpayers must meet the following cumulative conditions:

 a) Have not been a resident in Portugal, for tax purposes, during the last five years;

 b) Has acquired tax residence in Portugal; and 

c) Earn income that falls into one of the following categories: 

  • i) Higher education and scientific research teachers, including scientific employment in entities, structures and networks dedicated to the production, dissemination and transfer of knowledge, integrated into the national scientific and technological system;
  • ii) Qualified jobs within the scope of contractual benefits to productive investment, in accordance with chapter II of the Investment Tax Code;
  •  iii) Research and development jobs for personnel with minimum educational qualifications at level 8 of the National Qualifications Framework (doctorate), the costs of which are eligible for the purposes of tax incentives for research and business development (SIFIDE).

The OE Proposal for 2024 also foresees extending the already existing Return Program, so that it applies to taxpayers who become tax residents in Portugal up to 2026 and who have not been tax residents in our country in the last 5 years. The Program allows a 50% tax exemption on income from employment and self-employment up to 250,000 Euros per year during the first 5 years of residence.

We will continue to closely monitor parliamentary discussions and possible proposed changes to the current text of the OE Proposal for 2024.

 Martínez-Echevarría & Ferreira has a team of competent lawyers and professionals qualified to provide advice in several areas of law. For questions related to tax matters, do not hesitate to contact our department. We are at your disposal through the usual channels and contact platforms.

 

© Martinez Echevarria & Ferreira, Law Firm - Tax Department

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