The 2020 Portuguese State Budget establishes a change in the tax regime of non-habitual residents (RNH) in national territory.

Foreign pensioners with the status of RNH, who enjoyed total exemption from tax on their pension income, will now pay a 10% rate of IRS.

However, there is still the possibility of remaining covered by the exemption if the registration under the scheme for non-habitual residents is made by 31 March 2021.

Would you like more information on this subject? Contact us at