S'expatrier au Portugal : passer sa retraite au Portugal…

Du nouveau …

What are the benefits?

The primary benefits of the TISRI are a reduced tax rates on certain types of income and a full exemption on other types.

Qualifying employment and self-employment income may elect to benefit from a special tax rate of 20%. Under the new scheme, foreign sourced income derived from employment and self-employment will be exempt from tax in Portugal, as long as they do not come from a black-listed jurisdiction.

In addition, foreign sourced income from sources that are supposed to be passive - capital gains, capital income (dividends, royalties, interest) and property, are fully exempt from tax in Portugal, so long as they do not come from a black-listed jurisdiction.

https://freshportugal.com/post/full-gui … LeyNEOp8yg

A noter que les iles ont deja des taux d’impôt et de TVA moins élevés et pourraient élargir les critères d’éligibilité :

People who move to Madeira/Azores

At the time of writing this article, the autonomous governments of Madeira and Azores are yet to define a criteria but considering the political orientation of these governments and the different approach that the islands have taken, historically, it is likely that the criteria will be wide and may include anyone living and working on the islands, including remote workers. In other words, the most likely outcome is NHR-alike benefits for anyone living on the islands and not retired. We will continue to follow this matter and update this guide accordingly.

Importantly, not all the income of the taxpayer needs to come from the certified startup. It is sufficient that the startup would pay minimum salary and the remaining income of the taxpayer can come from other sources.

Qu’en pensez vous Oblible ?

Ils veulent exclure les retraites "simples" car ca les exposait a des critiques de la part des Portugais mais  aussi d’autres pays - et. ca se faisait direct sur le net -donc pas besoin "d’experts" couteux…
Par contre ils veulent continuer a attirer les "productifs" qui payent 20% sue leurs salaires… et 11% de sécu ou similaire…. ca passe mieux dans l’opinion publique -

Les iles ont la liberté de faire leurs propres choix et de l’avis de la plupart Les Acores ou Madere vont accorder le statut facilement… Ca ne vous tente pas ?
Donc les débrouillards vont avoir un petit revenu taxable de leur "start up" mais leurs revenus sur le capital resteront exempts d’impôts … Je crois que les Américains vont aimer ca ! Les nouveaux voisins Américains ont la petite cinquantaine et tombent encore sur le RNH classique…… je m’attends a ce que des gens plus jeunes arrivent bientôt pour ce nouveau statut qui est favorable a ceux qui ont un profil d’IH avec des revenus passifs.

Encore du fric pour les boites "d’experts" en magouilles…

Par contre c’est bon pour l’économie locale - et l’immobilier (alors qu’ils ont supprime le RNH soi-disent responsable de la hausse de l’immobilier ce qui s’avère faux si on regarde les chiffres - juste de la politique … )

@Sissi après 10 ans et la fin du statut, ça reste quand même avantageux (en comparaison à la France par exemple) ? Ceux qui terminent leur RNH restent en général autour de vous ? Y compris les actifs ?

C’est mieux qu’avant pour les revenus du capital!

Mais sauf à avoir un phd ou être un investisseur dans une startup, on n’est éligible? Faudra comprendre la durée et le montant minimum.

C’est le moment de créer un fond de private equity "start up" pour permettre a tout ce beau monde d’investir! ;-)

Dernière modification par JemappelleArnaud (28/01/2024 00h12)

Avoir un PHD ? Avoir un diplome de Doctorat ou quelque chose d’autre ?

sissi, le 27/01/2024 a écrit :

Du nouveau …

What are the benefits?

The primary benefits of the TISRI are a reduced tax rates on certain types of income and a full exemption on other types.

Qualifying employment and self-employment income may elect to benefit from a special tax rate of 20%. Under the new scheme, foreign sourced income derived from employment and self-employment will be exempt from tax in Portugal, as long as they do not come from a black-listed jurisdiction.

In addition, foreign sourced income from sources that are supposed to be passive - capital gains, capital income (dividends, royalties, interest) and property, are fully exempt from tax in Portugal, so long as they do not come from a black-listed jurisdiction.

https://freshportugal.com/post/full-gui … LeyNEOp8yg

A noter que les iles ont deja des taux d’impôt et de TVA moins élevés et pourraient élargir les critères d’éligibilité :

People who move to Madeira/Azores

At the time of writing this article, the autonomous governments of Madeira and Azores are yet to define a criteria but considering the political orientation of these governments and the different approach that the islands have taken, historically, it is likely that the criteria will be wide and may include anyone living and working on the islands, including remote workers. In other words, the most likely outcome is NHR-alike benefits for anyone living on the islands and not retired. We will continue to follow this matter and update this guide accordingly.

Importantly, not all the income of the taxpayer needs to come from the certified startup. It is sufficient that the startup would pay minimum salary and the remaining income of the taxpayer can come from other sources.

Qu’en pensez vous Oblible ?

Quelques idées de points à vérifier/valider :

1) Si le switch entre l’actuel RNH et ke nouveau système (avant la fin des 10ans de RNH) serait possible et pas trop compliqué ?

2) Si le nouveau système exonère vraiment les PV de source étrangère (donc plus value sur les marchés financiers, non situés au Portugal en tant qu’investisseur ’bon père de famille’ et non un daily trader). C’est un gros avantage par rapport au NRH actuel..

3) On parle souvent de la blacklist au Portugal, mais vont-ils retirer les UAE ? (qui serait aussi un bon point), comme l’UE les a retiré le mois passé de la blacklist..

Le passage du RNH vers le TISRI n’est pas possible vu qu’il faut ne pas avoir été résident au Portugal pendant les 5 dernières années.

Like NHR, TISRI is meant for people who have not been tax residents in Portugal in the last 5 years and is a status that can be maintained for up to 10 years.

Pour la taxation des plus-values, ça semble en effet faire partie du régime TISRI.

This means that capital gains from a foreign source, including in relation to securities, are fully exempt in Portugal under TISRI (or at least, so says the law).

Pour les revenus provenant des UAE:

Dividends received from the UAE bi individual qualified in Portugal Under the non habitual resident regime - One Advice

As a consequence and following to a litigation procedure filed recently to challenge the previously mentioned assessment of 35% on dividends received from Dubai by a tax resident individual eligible for the special tax regime applicable to NHR, the Portuguese Tax Authorities, when faced with the petition filed by the taxpayer with the Arbitration Court, have decided that such dividends should also benefit from the NHR exemption, regardless of the fact they were received from a black listed jurisdiction as defined by Portaria 150/2004, dated February 13th, since such country had concluded a Tax Treaty with Portugal and hence the NHR regime exemption conditions are met.

Therefore, the Portuguese Tax Authorities cancelled the initial tax assessment and issued a new tax assessment applying the full exemption on the dividends received, thus complying with the NHR regime.

Summering, the above represents an additional situation in which has become clear that dividends received from black listed jurisdictions, which have concluded a Tax Treaty with Portugal, and provided the remaining conditions imposed by the NHR regime are met, will benefit from the NHR exemption and therefore should not be subject to an aggravated 35% tax rate.

V8atmo

C’est ca … je l’ai découvert dans les discussion d’expats Américains hier…
Il reste juste l’exemption de base de 4k

L’autre nouveauté c’est qu’il faut garder un stock ou autre au moins 1 an ! Sinon ? probablement encore une nouveauté …

sissi, le 01/02/2024 a écrit :

V8atmo

C’est ca … je l’ai découvert dans les discussion d’expats Américains hier…
Il reste juste l’exemption de base de 4k

L’autre nouveauté c’est qu’il faut garder un stock ou autre au moins 1 an ! Sinon ? probablement encore une nouveauté …

Cela s’alignerait avec la fiscalité que le Portugal applique depuis le 01/01/2023 sur les cryptomonnaies.

1an ou plus de détention = pas de taxe (RNH ou non).

Bonsoir

Bonne question… j’ai failli vous répondre de suite … que c’est la 2eme version - mais la j’hésite ! Suis pas sure …

Je n’ai pas suspendu le mien et j’ai jusqu’à 2029 mais mon partenaire jusqu’en 33 donc 4 ans de plus en gérant bien le portefeuille…

Oblible saura probablement ?

NON Oblible j’ai un comptable local maintenant qui veut bien dealer avec mes 200 a 300 transactions …

Comme je dois le contacter pour ma declaration 2023 … je vais lui poser la question !

Notre ami Google me conduit a un article disant

Cependant, si le contribuable devient non-résident pendant cette période de 10 ans, la suspension de l’enregistrement comme RNH est permise, avec la possibilité de reprendre l’application du régime une fois que le contribuable en fait la demande, dans la mesure où il se trouve dans la période de 10 ans.

If you spend significant time abroad to the point that you are no longer considered a Portuguese tax resident, it won’t mean you will lose your NHR status, just the tax benefits. The tax benefits will resume when you go back to Portugal and become a tax resident again.

Please note that any time that you are not a tax resident while having NHR status will still count towards the 10 years maximum period. What this means is that you will not be getting the tax benefits for the full 10 year period.

La 2me version semble probable… 10 ans max … si vous partez 2 ans vos "perdrez "ces 2 années la de vos 10 ans…

Dernière modification par sissi (10/05/2024 21h30)

Portuguese minimum wage 11th in the EU table

"…the Portuguese minimum wage rose, at the beginning of 2025, from the 820 euros previously practiced to 870 euros (x 13 months) At stake is a reinforcement of 50 euros, corresponding to around 6%.

This year, Lithuania (with a minimum wage of 1,038 euros gross in 12 payments) managed to surpass Portugal (here, the minimum wage in 12 payments is 1,015 euros gross)."

According to data released by Eurostat, among the various member states of the European Union, Luxembourg has, unsurprisingly, the most attractive minimum wage: 2,637.79 euros gross per month (12 payments).

Ireland (2,281.50 euros per month in 12 payments) maintains the second place achieved in 2024 and the Netherlands (2,193.36 euros per month in 12 payments) the third.

Completing the top six are the countries that already occupied these positions last year: Germany, Belgium and France.

On the other side of the table, Bulgaria remains the European country with the lowest minimum wage. At stake is a guaranteed minimum remuneration of around 550.67 euros gross per month (in 12 payments), which, even so, increased by more than 15% compared to 2024.

The other two countries occupying the three worst places are, according to Eurostat, Hungary (which drops one place compared to 2024) and Latvia (which also drops one place in the ranking).

Portuguese minimum wage 11th in the EU table  - The Portugal News

Clairement l’inflation au Portugal a été tres forte depuis le Covid … donc l’augmentation du salaire minimum n’aide pas grandement - vu la hausse des loyers et du prix des maisons…

Buying a house in Portugal now has a median cost of 2,693 per square meter (euros/m2) at the end of January, as shown by the idealista price index.

Still, Lisbon remains the city where it is most expensive to buy a house: 5,453 euros/m2. Porto (3,605 euros/m2) and Funchal (3,506 euros/m2) occupy second and third places, respectively. Next come Faro (3,057 euros/m2), Setúbal (2,597 euros/m2), Aveiro (2,499 euros/m2), Évora (2,358 euros/m2), Ponta Delgada (2,081 euros/m2), Coimbra (1,985 euros/ m2), Viana do Castelo (1,912 euros/m2), Braga (1,901 euros/m2), Leiria (1,619 euros/m2), Viseu (1,532 euros/m2) and Vila Real (1,435 euros/m2).

The most economical cities to buy a house in our country are: Guarda (844 euros/m2), Portalegre (874 euros/m2), Castelo Branco (894 euros/m2), Bragança (1,018 euros/m2), Beja (1,078 euros /m2) and Santarém (1,395 euros/m2).

Dernière modification par sissi (04/02/2025 12h38)

Viens de survoler RNH2, beaucoup plus intéressant que le 1 j’ai l’impression (non imposition de tous les revenus étrangers - hors paradis fiscaux), par contre l’histoire du job est infaisable …