- become a tax resident in Portugal (live here more than 183 days per year, or have the housing ocnditions that show that you intend to maintain and occupy it as a residence
- not to have been deemed a tax resident in Portugal in the last 5 years prior to the application of the regeime
You acquire the right to be taxed as non-regular resident during a period of 10 consecutive years, having to comply with the requirement of residence every year. The income from foreign sources, like income, are exempt from taxation in Portugal, provided they are not obtained in Portuguese territory. Also pensions are exempt from taxation in Portugal sice they are actually taxed in the source state or nog obtained in Portuguese territory.
Furthermore you have to:
- obtain a Portuguese fiscal number
- open a bank account in Portugal
- enrolment in Social Security is only required if the non-regular resident´s income is from category A or B. Implying that the non-regular resident must carry a valid health insurance to ensure health and accident protection.
Of course we can refer you to a lawyer who can help you find out whether you could benefit from this law.