Portugal recognized the status of non-regular resident on September 2009. This scheme is for non-residents who establish permanent residence in Portugal, as well as temporary residents. It allows non-habitual residents to benefit from a special tax rate on some of their income in Portugal, as well as exemptions from income taxes of foreign origin.
Are able to enjoy this status, persons who have become resident taxpayers portuguese since January 1, 2009 and who have not received this status in the last 5 years.
The benefits of non-regular resident extends for a period of 10 years, after which those who benefited from it will be evaluated according to the system of the Portuguese personal income tax.