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.
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