The status of non-habitual resident can be requested by a taxpayer who, at first, must guarantee that he/she is registered as a resident in Portugal, either by fiscal authority or by tax office at the “Loja do Cidadão”. Once the taxpayer has registered, he/ she may apply for non-habitual resident status.

This request must be made by 31st. of March of the year following that in which the taxpayer became resident in Portugal. According to the documentation available on the Finance/Fiscal Portal, in order to be able to make the application for the statute, taxpayers must make an application addressed to the Director of Registration Services of taxpayer, which can be delivered to any finance/fiscal service.

Please note that in order to be considered a resident in Portugal; you must stay more than 183 days in Portuguese territory.

Another possibility is to own a house, that is intended to maintain and use it, as usual residence.

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