The RNH 2.0 regime, officially called the Tax Incentive for Scientific Research and Innovation (IFICI), replaced the previous Non-Habitual Resident regime for new applicants. Primarily aimed at highly qualified professionals, it provides a special 20% tax rate on certain income earned in Portugal and tax benefits applicable to various categories of foreign-source income.
We explain when a person becomes a tax resident in Portugal, the applicable criteria, and how this can affect their taxation.
Decree-Law No. 97/2026 creates new tax incentives for housing, rental, and real estate investment in Portugal. Discover the opportunities, benefits, and precautions to take to take advantage of the new regime.
Capital gains on real estate can have a significant tax impact on the sale of a property in Portugal. Understanding the regime, how the tax is calculated, and the possibilities for reinvestment is essential for making informed decisions and avoiding surprises.
Understanding the Golden Visa residency requirements is essential to ensure a smooth renewal. Knowing how many days are required and how to prove them can make all the difference in the process.
The distinction between selling an inheritance share and selling a specific inherited property is key to understanding taxation in Portugal. While the transfer of an inheritance share may not be subject to income tax, the sale of a specific property is generally still subject to capital gains taxation.
The potential change to the undivided inheritance regime in Portugal could allow a single heir to initiate the sale of a property, eliminating the unanimity requirement. This change aims to resolve frequent impasses and make the inheritance sharing process faster and more efficient.
Buying a house in Portugal before the age of 35 can be more advantageous than renting today, thanks to tax exemptions and easier financing that significantly reduce down payments and increase access to property ownership.
The CPLP regime emerges as an easier way to reside in Portugal, offering a strategic advantage in accessing citizenship, especially in a context of potentially more demanding legislative changes.
