{"id":63077,"date":"2021-03-03T09:49:52","date_gmt":"2021-03-03T09:49:52","guid":{"rendered":"https:\/\/bpcc.pt\/?page_id=63077"},"modified":"2021-03-03T09:49:55","modified_gmt":"2021-03-03T09:49:55","slug":"guide-living-and-working-in-portugal","status":"publish","type":"page","link":"https:\/\/bpcc.pt\/pt-pt\/guide-living-and-working-in-portugal\/","title":{"rendered":"Guide (Living and working in Portugal)"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Living & Working<\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tUK Citizens \u2013 Living In Portugal<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

Up until 31.12.2020, as EU nationals, UK citizens have the right to free movement and residence in national territory, meaning that they are entitled to enter into Portugal with the mere presentation of a valid passport, not being necessary to present any visa.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tRegistration Certificate<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

After 3 months living in Portugal, UK nationals should apply for registration at the Municipality services, which will formalize their right of residence in national territory. A Registration Certificate as an EU Resident (Certificado de Registo de Cidad\u00e3o da Uni\u00e3o Europeia<\/em>) is issued, valid for a period of 5 years.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPermanent Residence<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

After a period of 5 years holding a Registration Certificate and legally residing uninterruptedly in Portugal, EU nationals are entitled to request to the Border Agency services the issuing of a Permanent Residence Card (Cart\u00e3o de Resid\u00eancia Permanente de Cidad\u00e3o da Uni\u00e3o Europeia<\/em>). The Permanent Residence Card formalizes the right of permanent residence in Portugal and must be renewed every 5 years.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPortuguese Citizenship<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

After 5 years of legal residence in Portugal, it is possible to apply for Portuguese Citizenship<\/strong>, by naturalization.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tThe Non-Habitual Tax Resident Regime<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

This regime was introduced in 2009 and provides special tax rates and rules for qualifying individuals. The main requirements to qualify are that the applicant must be a Portuguese tax resident, not having been tax resident in the preceding 5 years. The status of non-habitual tax resident has a duration of 10 years.<\/p>

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The term used to define this tax status can be confusing. However, to benefit from this regime, you are required to have your tax residency in Portugal and to live in Portugal for more than 183 days per 12-month period or to have your main residency in Portugal.<\/p>

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A request for non-habitual resident status must be made to the Portuguese tax authorities when you apply for your tax residency in Portugal, or until 31st<\/sup> March of the year following the year in which you qualify as a tax resident. You do not need to purchase a property in Portugal in order to apply for non-habitual resident status. It is sufficient to lease a property, for example.<\/p>

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The benefits of the NHR status depend on the type of income and source of the income.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tIncome Obtained In Portugal<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

Income relating to Category A (salaries) and Category B (business and professional income) derived from high value-added activities which have been considered as such by the Portuguese government, is subject to a 20% flat rate. The remaining Portuguese source income is subject to the general tax rates.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tIncome Obtained Abroad<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

Income obtained abroad is exempt from income tax in the following situations:<\/p>