Following our previous article on the rise of Portugal as a startup hub, the law firm CMS Rui Pena, Arnaut & Associados details the Portuguese Non-Habitual Residents Tax Regime. This special tax regime (i.e. tax reduction and tax exemption) is applicable to individuals who decide to live in Portugal. We hope it will be an inspiration for those considering this beautiful country as their new home!

CMS Rui Pena & Arnaut, a law firm dating back to 1964, is the Portuguese representative of CMS, a Top-Tier Global Law Firm. With presence in 39 countries and 70 offices, 4,500 CMS lawyers offer business-focused advice to customers, wherever they are.


As a trusted partner of CMS, Beeleev has been benefiting from the previous advices shared by CMS.  In today’s article, you will find an executive summary of the Portuguese Non-Habitual Residents Tax Regime which, in general terms, provides:

  • A reduced Personal Income Tax (“PIT”) rate of 20% applicable to employment income as well as to self-employment income, deemed to be obtained from Portuguese source on high added value activities;
  • An exemption method regime applicable to foreign source income, provided that certain conditions are verified.

You can download the paper here for free for more details.

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