The Non-Habitual Resident Regime is a tax benefit set up by the Portuguese government, allowing the beneficiary to be exempt from all or a part of their income tax.
It was set up in 2009 in order to attract professional experts of high added-value activities and especially the liberal professions (artists, architects, doctors, lawyers, engineers, contractors, etc.).
As such, they benefit from a tax rate reduced to 20% on their Portuguese earnings and a total exemption on the foreign earnings, whether active or passive.
This regime was extended in 2013 to pensioners for a total exemption of their income tax during 10 years (excluding pensions from civil service work taxed in the original country).