![]() ![]() Under the regime of non-habitual tax residents, the individuals who qualify as tax residents may be subject to tax on Portuguese-sourced employment income at a special 20 percent rate provided that the related activity performed is duly recognized as a “high-value added” one a tax exemption may apply to the foreign-sourced income received by the individual (if certain conditions are met, namely, if the referred income is subject to tax in its country/jurisdiction source or if it can be subject to tax according to the rules of the applicable DTT (even if it is not actually taxed), depending on the type of income).Ī person’s liability for Portuguese income tax is determined by the residency status.Īn individual will be regarded as resident in Portugal for tax purposes, in the year or part of the year, to which the income relates to, in case the individual: A double taxation treaty may provide a variation to these rules. Portuguese residents are subject to tax on their worldwide income at progressive marginal tax rates and certain types of income are taxed at flat tax rates (between 10 and 28 percent), and non-residents are subject to Portuguese tax on their Portuguese-sourced income at the applicable rates (between 10 and 28 percent), depending on the type of income received. A person's liability to Portuguese tax is determined by the residence status and the source of income received by the individual.
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