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CRS Advogados

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Tax Benefits & Tax Representation

Any non-resident wishing to invest in Portugal must obtain a Portuguese Taxpayer Number (“NIF”) for tax purposes. For this purpose, all non-EU and EEA residents will have to appoint an individual or entity with tax residency in Portugal to represent them before the Portuguese tax authorities.

For non-residents in the past 5 years, that become tax residents in Portugal from 2024 and on, there are some tax benefits, such as tax incentive for scientific research and innovation, that applies to activities related to:

  1. teaching in higher education and scientific research;
  2. qualified jobs and members of corporate bodies within the scope of contractual benefits for productive investment in accordance with the Investment Tax Code;
  3. highly qualified professions defined by ordinance carried out in:
    • companies with relevant applications that benefit or have benefited from the investment support tax regime; or
    • industrial and service companies, whose main activity corresponds to an economic code defined by ordinance, and which export at least 50% of their turnover, in the year in which they start their duties or in any of the two previous financial years.
    • other qualified jobs and members of governing bodies, in entities carrying out economic activities recognized by AICEP, EPE, or IAPMEI, IP, as relevant to the national economy.
    • research and development jobs, for staff with a doctorate, whose costs are eligible for the purposes of the Tax Incentive System for Business Research and Development (SIFIDE);
    • jobs and members of governing bodies in entities certified as start-ups.
    • jobs or other activities carried out by tax residents in the Autonomous Regions of the Azores and Madeira, under the terms to be defined by regional legislative decree.

Taxpayers who meet the requirements may be taxed at a special tax rate of 20% on net income earned from the above activities, for a period of 10 consecutive years from the year of their registration as a resident in Portuguese territory, as well as be exempted from other foreign source income.

CRS provides unique services related to tax representation, tax compliance and application for tax benefits in force in Portugal.