Tax basis Property Tax (“IMI – Imposto Municipal sobre Imóveis”) is computed on the tax registration value of urban and rural properties located in Portuguese territory. It is due by the owner, the usufructuary, or the holder of the surface right of a property with reference to 31 December of the year that it concerns.
Taxation of Non Residents and the Portuguese Non-Habitual Residence Scheme Do you want to retire in Portugal? Do you want to live in Portugal for a part of the year? The Portuguese non-habitual resident regime gives you the possibility to receive your pension or other income tax free! The Non Habitual Resident regime was introduced