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Whether you are a tax resident or not, you may need to prepare and file a Personal Income Tax Return. This includes your overall income or just income earned in Portugal or Spain, depending on your specific tax status.
Some people may benefit from the Non-Habitual Resident Regime. This program was created to attract expats that work in high value-add activities or earn income abroad. Once granted it is valid for ten years and income obtained in Portugal is taxed at a fixed rate of 20%. Income from dividends, interest, and capital gains from other markets is not subject to Portuguese taxation provided there’s a double taxation treaty in place.
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