Who can apply for this program?
Anyone who is above 18 years of age who fulfils the following conditions can request the registration as a non habitual resident.
You should not have been a Portuguese tax resident in the preceding five years.
To be considered resident, for tax purposes, in the Portuguese territory according
to any of the following criteria:
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To have remained in the territory for more than 183 days, consecutive or with
interruptions, in any 12-month period beginning or ending in the year in question;
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If the remaining period is inferior, to have a house in such conditions that
it is clear that the person has the intention to maintain and occupy it as an
habitual residence, on any day of the period referred to in the paragraph above;
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To be a member of a ship’s crew or of an aircraft, on December 31, provided
that the employers are entities with residence, headquarters or effective
domicile in the Portuguese territory;
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To carry out, abroad, functions or commissions of public nature, serving the
Portuguese State
