
NON-HABITUAL RESIDENT – RNH
This regime was introduced in 2009 to attract investment to Portugal, making it advantageous for foreigners who choose Portugal to become a tax resident.
The NHR status may result in pensions, dividends, interest from bank accounts and some royalties originating from a non-Portuguese source being exempt or subject to a preferential rate of IRC.
Special flat rate of 20% applicable to certain types of income arising from highly qualified activities.