Le gouvernement portugais a mis en place, en 2009, un régime fiscal spéciale pour les ressortissants de pays européens désireux de venir s’installer en terre lusitanienne, ainsi que toutes personnes de nationalité portugaise qui souhaiteraient retourner dans leur pays.

In 2009, the Portuguese Government introduced a special tax system for nationals of European countries wishing to settle on Portugal, as well as Portuguese who would like to return to their country.

It consists of a total exemption from income tax for 10 years, for the non-active person; and a fixed tax rate of 20% for active person meeting certain criteria such as the development of its activity in a speciality considered as “value-added business”.


  • Not having been a tax resident in Portugal during the previous 5 years,
  • Obligation to stay at least 183 days per year in Portugal (consecutive or not),
  • Prove the intention to maintain the property as principal residence.