{"id":2402,"date":"2021-12-15T12:03:45","date_gmt":"2021-12-15T12:03:45","guid":{"rendered":"https:\/\/www.rosarioduarte.pt\/estatuto-residente-nao-habitual\/"},"modified":"2026-03-30T17:03:47","modified_gmt":"2026-03-30T17:03:47","slug":"estatuto-residente-nao-habitual","status":"publish","type":"post","link":"https:\/\/www.rosarioduarte.pt\/fr\/estatuto-residente-nao-habitual\/","title":{"rendered":"Statut de R\u00e9sident Non Habituel"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Qu\u2019est-ce que le statut de R\u00e9sident Non Habituel ?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Le Code des imp\u00f4ts a cr\u00e9\u00e9 le statut RNH dans le cadre de l\u2019imp\u00f4t sur le revenu des personnes physiques (IRS), afin d\u2019attirer au Portugal des professionnels non r\u00e9sidents exer\u00e7ant des activit\u00e9s \u00e0 haute valeur ajout\u00e9e, des titulaires de droits de propri\u00e9t\u00e9 intellectuelle ou industrielle, ainsi que des retrait\u00e9s percevant des pensions de l\u2019\u00e9tranger.\u200b<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Qui peut en b\u00e9n\u00e9ficier ?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Les candidats doivent :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00catre consid\u00e9r\u00e9s comme r\u00e9sidents fiscaux au Portugal (au sens de l\u2019article 16, n\u00b0 1 du Code de l\u2019IRS) : s\u00e9journer plus de 183 jours, disposer d\u2019un logement r\u00e9v\u00e9lant une intention de r\u00e9sidence, \u00eatre membre d\u2019\u00e9quipage d\u2019une entit\u00e9 \u00e9tablie au Portugal ou exercer des fonctions publiques pour l\u2019\u00c9tat portugais.<\/li>\n\n\n\n<li>Ne pas avoir \u00e9t\u00e9 consid\u00e9r\u00e9s comme r\u00e9sidents fiscaux au Portugal au cours des 5 ann\u00e9es pr\u00e9c\u00e9dant l\u2019ann\u00e9e de la demande.\u200b<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>D\u00e9lais et inscription<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Il faut d\u2019abord s\u2019enregistrer comme r\u00e9sident au Portugal. La demande de statut RNH doit \u00eatre pr\u00e9sent\u00e9e avant le\u00a0<strong>31 mars<\/strong>\u00a0de l\u2019ann\u00e9e suivant celle o\u00f9 vous \u00eates devenu r\u00e9sident. Elle peut \u00eatre d\u00e9pos\u00e9e en ligne via le<a href=\"https:\/\/www.portaldasfinancas.gov.pt\/at\/html\/index.html\" target=\"_blank\" rel=\"noopener\">\u00a0<em>Portal das Finan\u00e7as<\/em>\u00a0<\/a>(solution recommand\u00e9e) ou par une demande \u00e9crite adress\u00e9e au Directeur des services d\u2019enregistrement des contribuables.\u200b<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Avantages et fiscalit\u00e9<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Revenus \u00e9trangers :<\/strong>\u00a0Les revenus per\u00e7us \u00e0 l\u2019\u00e9tranger sont en r\u00e8gle g\u00e9n\u00e9rale exon\u00e9r\u00e9s, \u00e0 condition qu\u2019ils puissent \u00eatre impos\u00e9s dans l\u2019\u00c9tat d\u2019origine en vertu d\u2019une convention visant \u00e0 \u00e9viter la double imposition.\u200b<strong><br><\/strong><\/p>\n\n\n\n<p><strong>Dur\u00e9e :<\/strong>\u00a0Le statut est valable pendant 10 ann\u00e9es cons\u00e9cutives.<\/p>\n\n\n\n<p><strong>Imp\u00f4t sur le revenu :<\/strong>\u00a0Un taux sp\u00e9cial de 20% s\u2019applique aux activit\u00e9s \u00e0 haute valeur ajout\u00e9e.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Teresa Martins Lan\u00e7a | <a href=\"mailto:info@rosarioduarte.pt\">info@rosarioduarte.pt<\/a><br>\u00a0<br>Inscrivez-vous \u00e0 notre Newsletter<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Contactez-nous <a href=\"https:\/\/www.rosarioduarte.pt\/fr\/contacts\/\">ici<\/a> et planifiez votre r\u00e9union.<\/h5>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce que le statut de R\u00e9sident Non Habituel ? Le Code des imp\u00f4ts a cr\u00e9\u00e9 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2402","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/comments?post=2402"}],"version-history":[{"count":2,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2402\/revisions"}],"predecessor-version":[{"id":2410,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2402\/revisions\/2410"}],"wp:attachment":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/media?parent=2402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/categories?post=2402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/tags?post=2402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}