税, 税, and more taxes. I am not a fan of over taxation. Fair taxation I am totally cool with (taxes pay for public services, 道路, lights…not all taxes are bad). One of the benefits of moving to 葡萄牙 is that they offer the 葡萄牙非习惯性居住税 计划，旨在退休, startups and the self-employed. This program will give you 10-years of a flat 20% tax rate (except capital gains) in Portugal. What does this mean for US citizens? Simple, 单一税制VS双重征税.
The US is one of the worst countries when it comes to taxation. As a US citizen, you are mandated to file US taxes for incomes in the USA AND abroad. The only other backward country that does this is Eritrea. I don’t even know where that is.
What is the Portuguese Non-Habitual Tax Residency (NHR)
It is important to understand that the Portuguese Non-Habitual Residency status is not truly “tax-free”. The Portuguese NHR allows some people who become residents in Portugal to not be taxed on certain income types in Portugal as well as the country where that income is made.
If you apply for a Portuguese Non-Habitual Residency and get it, 那么养老金, 股利, royalty and interest income are “tax-free”. 其他类型的专业收入将在统一费率征税 20%.
Below is a list of the foreign incomes that are or can be exempt from taxation in Portugal under the NHR:
- Dividends & Interest
- In the case of income derived from employment, when:
- Income is taxed in the State of the source, in accordance with the convention to eliminate double taxation, signed by Portugal and that State
- In the case of income such as rental income or capital gain on sale of properties, when:
- The income may be taxed in the source country, territory or region, in accordance with the convention to eliminate double taxation, or;
***If your income is sourced from a tax haven, it will be taxed at a rate of 35%.
Am I Eligible for a Portuguese Non-Habitual Tax Residency?
如果你成为葡萄牙的税收居民谁一直没有一个税务居民在葡萄牙过去 5 年中，你可能有资格获得的NHR. 你必须花费超过 183 days in Portugal during the tax year (Jan 1 – Dec 31) or have a home in Portugal on Dec 31 这一年，将成为您永久居留. 这家并不一定是你自己的地方, 它也可以是你租一个属性.
How Long Does NHR Last?
如果您被授予NHR状态, 你将不得不为它 10 年份.
三月之前，必须先申请 31 下一纳税年度的. 如果你要申请, 我们建议你聘请专门在葡萄牙居住NHR律师. 这将花费你，但会节省您的时间和恶化.
PRO提示 – unlike the United States where lawyers/accountants will write you back as soon as they get an email, 这里在葡萄牙, 这不是标准的做法. 这里, 它被认为是inpolite向您发送电子邮件回空话. 它被认为是浪费你的时间, 所以很多时候你的律师/会计师不会立即回复你. They will write you back once a process has finished or when they have results.
我们葡萄牙NHR律师害我们投入应用后一周内批准, 所以这个过程是令人难以置信的快速和简单. 不要尝试自己做. 让专业的为您处理.
Should you be insane and want to do this yourself (Portugal loves paperwork and bureaucracy), 你可以从你自己开始的过程中，在 门户DAS基金 网站. Just be warned that taxes and bureaucracy in Portugal are complicated…to say the least. All paperwork is and legally must be done in Portuguese. So work on your language skills Memrise. There is plenty of conflicting info everywhere which is why I highly recommend that you go the way of a lawyer. 在此之上, 在AT网站是一个烂摊子. 这是很难导航, 链接经常断裂，它不经常更新.
Steps to take after getting the initial paperwork.
You will need to get:
- Portuguese Lease or Deed to Property
- Copy of your Registo Central de Contribuinte (NIF)
Your representative will have to join you when you visit the AT to attest the documentations. So you will still need a Fiscal Rep. Just get a friggin lawyer do this for you. It will cost you 100 欧元越来越与实现.
Have specific questions on the NHR? Leave a comment. 我们会尽快给您在一个瞬间.
*UPDATE: As of 2018 看来它们可以被添加 5% 要么 10% tax on dividend, royalty and interest income due to a law suit filed by Finland in the European Tax Court. This will effect all future NHR holders. So get your NHR immediately!
**注意: We try our best to keep this updated, but you should always discuss with your lawyer since things are changing so fast.