Golden Residence Permit (Golden Visa) | Non-habitual Residents Tax Regime

Recent amendments to the Portuguese emigration and tax legislation have triggered a wave of interest from non-EU nationals, since Portugal now has two regimes in place that are aimed at attracting foreign nationals. The first regime, the so-called "Golden Residence Permit" or "Golden Visa", relates to the entry and residence of foreigners in the Portuguese territory. The second is a special personal income tax regime that applies to non-habitual residents, establishing several exemptions on foreign income and reduced rates for high value activities.