Portugal offers a very attractive tax regime for newly resident individuals, referred to as Non-Resident Residents. This regulation provides for a fixed income tax rate of 20% for qualified employment and self-employment and a tax exemption for almost all income from foreign source. In the case of pensions, tax exemptions are granted in full, even if not taxed in the country of origin. In addition, the Portuguese tax system is very competitive in relation to taxes on wealth, donations and inheritances. The combination of Visa Gold and the Resident Regulation makes Portugal a highly competitive place with a low tax burden and free movement within the EU.
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