Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Portugal Non-Habitual Resident (NHR) Regime
Portugal's NHR regime offered a flat 20% tax on Portuguese-source employment income and exemptions on most foreign income. The regime was closed to new applicants on January 1, 2024, but existing beneficiaries continue under grandfathering.
Visão geral do regime
- Estado
- Discontinued
- Tipo
- Preferential
- Estabelecido
- 2009
- Duração
- 10 anos
- Highlight
- 20% flat tax and foreign income exemptions
Comparação de regimes fiscais
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 12.5-48%
- Foreign Income
- Taxed
- Capital Gains
- 28%
- Dividends
- 28%
- Wealth Tax
- None
- Inheritance Tax
- 10%
IFICI+ Tax Incentive
- Eligibility
- Not resident prior 5 years
- Duration
- 10 years
- Income Tax
- 20% flat
- Foreign Income
- Exempt
- Capital Gains
- Exempt
- Dividends
- Exempt
- Wealth Tax
- None
- Inheritance Tax
- None
Non-Habitual Resident (NHR) Regime
- Eligibility
- Not resident prior 5 years
- Duration
- 10 years
- Income Tax
- 20% flat
- Foreign Income
- Exempt
- Capital Gains
- 0%
- Dividends
- 0%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | IFICI+ Tax Incentive | Non-Habitual Resident (NHR) Regime |
|---|---|---|---|
| Eligibility | Any resident | Not resident prior 5 years | Not resident prior 5 years |
| Duration | Indefinite | 10 years | 10 years |
| Income Tax | 12.5-48% | 20% flat | 20% flat |
| Foreign Income | Taxed | Exempt | Exempt |
| Capital Gains | 28% | Exempt | 0% |
| Dividends | 28% | Exempt | 0% |
| Wealth Tax | None | None | None |
| Inheritance Tax | 10% | None | None |
| Learn more |
Principais benefícios
20% flat tax on Portuguese employment income
Foreign income exempt
10-year duration
Requisitos e considerações
Must not have been resident in prior 5 years
Migration pathways
EU/EEA/Swiss Citizens
Free access
Detalhes do programa
Portugal's Non-Habitual Resident (NHR) regime was introduced in 2009 and became one of Europe's most popular preferential tax regimes, attracting thousands of retirees, entrepreneurs, and remote workers. The regime was officially closed to new applicants on January 1, 2024.
Under NHR, qualifying individuals enjoyed a flat 20% tax rate on Portuguese-source employment and self-employment income from "high value-added" activities. Foreign-source income (pensions, dividends, interest, royalties, capital gains) was generally exempt from Portuguese tax under the "exemption method" if taxable in the source country under applicable tax treaties.
The regime lasted for 10 consecutive tax years. Grandfathering provisions protect existing NHR beneficiaries and those who applied or established residence before December 31, 2023.
The NHR regime has been replaced by the IFICI regime for new applicants from 2024.
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Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
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United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
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Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Personal income tax rates (IRS)
Autoridade Tributária - Artigo 68.º do Código do IRS (Taxas gerais)·Last checked: 12/01/26
Capital gains tax (securities/shares)
Autoridade Tributária - Artigo 72.º do Código do IRS (Taxas especiais)·Last checked: 12/01/26
Dividend and investment income taxation
Autoridade Tributária - Artigo 71.º do Código do IRS (Taxas liberatórias)·Last checked: 12/01/26
Wealth tax / Net worth tax
Autoridade Tributária - Nota Informativa AIMI (Adicional ao IMI)·Last checked: 12/01/26
Inheritance and gift tax (Imposto do Selo)
Autoridade Tributária - Imposto do Selo (Óbito/Participação)·Last checked: 12/01/26
Foreign income / Worldwide taxation
Autoridade Tributária - Artigo 15.º do Código do IRS (Âmbito da Sujeição)·Last checked: 12/01/26
Orientação especializada
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