Capital Gains Mutero Pasi pePortugal NHR uye IFICI Regime
Shanduko dzakakura dzakaunzwa kuNon-Habitual Residents Regime (NHR) muPortugal.
Iyo "Yekare" NHR Regime
Kune vanhu vakabudirira kunyorera hutongi hweNHR pakupera kwa2023 (kana kusangana nemaitiro ekuchinja), mabhenefiti akakura uye anoenderera mberi kwenguva yavo yemakore gumi kubva panguva yekugara mutero.
Zvinhu zvakakosha zvekuwana mari pasi peOld NHR
Foreign-Soured Capital Gains
- Exemption with Progression: Kubatsira kwakakosha kwaive kusabvumidzwa kwemari inowanikwa kunze kwenyika (semuenzaniso, kubva mukutengeswa kwemasheya, mabhondi, kana zvivakwa zviri kunze kwePortugal) kubva mutero wePortugal. Kuregererwa uku kwaiwanzo shandiswa kana mibairo ichigona kubhadhariswa mutero munyika yacho pasi pechibvumirano chemutero chakapetwa kaviri (DTA) kana OECD Model Tax Convention, kunyangwe nyika yacho yakasarudza kusabhadharisa mutero. Mukuita, izvi zvaiwanzotungamira ku "zero mutero" kune mamwe marudzi ezviwanikwa zvekunze.
- Kusiyanisa: Kuregererwa uku kwanga kusiri kwese. Semuyenzaniso, zvakawanikwa kubva mukutengeswa kwemasheya ekunze uko DTA yakapa kodzero dzemutero chete kuPortugal yakaramba ichitereswa muPortugal nemutengo wakafuratira (kazhinji 28%). Saizvozvowo, mibairo kubva ku "blacklist" nzvimbo dzemutero wakaderera zvinogona kuve pasi pemutero wakakwira (35%).
- Imwe pfungwa isiriyo pakati pevaridzi veNHR ndeyekutenda kuti mari yavo yese inowanikwa kunze kwenyika haibhadharwe mutero. Muchokwadi, Portugal inochengeta kodzero dzemutero dzakasarudzika pane izvi zvakawana pasi pezvibvumirano zvemitero zvakapetwa kaviri, zvichiita kuti zvibhadharwe zvizere muPortugal.
Portuguese-Sourced Capital Gains
- Musha: Kune vagari (kusanganisira NHRs) vanotengesa zvivakwa zvechiPutukezi, 50% yemari inowanikwa inowedzerwa kune imwe mari uye inobhadhariswa mutero unofambira mberi wemutero wemunhu (PIT) mitengo, iyo inogona kukwira kusvika ku48%, nemutero wekuwedzera we5% pamari inodarika zviuru makumi masere zvemadhora. Nekudaro, pakanga paine vanhu vasingabvumirwe, kunyanya kana nzvimbo iyi yaive yekugara kwekutanga uye mari yacho yakadzoserwa kune imwe nzvimbo yekugara muPortugal kana imwe nyika yeEU/EEA - ona. pano mamwe mashoko.
- Shares and Securities: Kuwana mari kubva mukutengesa zvikamu zvechiPutukezi uye zvimwe zvibatiso zvinowanzobhadhariswa mutero pachiyero che28%. Nekudaro, kana iwe ukatengesa migove mukati megore uye mari yako yese inotererwa (kusanganisira yawawana) iri pamusoro pepamusoro pemari inobhadhariswa mutero (€ 83,696 yegore remutero ra2025), unozobhadhariswa mutero wemutero we48% (neimwe yekuwedzera yemubatanidzwa mutero unoshanda pakati pe2.5% ne5%).
Iyo "Itsva" NHR Regime (NHR 2.0 / IFICI)
Iyo "itsva" hurumende yeNHR, inozivikanwa zviri pamutemo se "Incentive to Scientific Research and Innovation" (IFICI), yakatanga kushanda musi wa 1 January 2024. Inodzivisa zvakanyanya kudarika yakatangira, inotarisa kukwezva nyanzvi dzakanyatsokwanisa mune chaiyo yesayenzi, tsvakurudzo, uye mabasa matsva. Details of the kunyoresa uye mutero anowanikwa - ane rumwe ruzivo nezve capital gain mhedzisiro pazasi.
Zvinhu zvakakosha zveKuwana mari pasi peNew NHR
Foreign-Soured Capital Gains
- Kusiyana neNHR yekare, hutongi hutsva hweIFICI hunotaura pachena kusunungurwa pamari inowanikwa kunze kwenyika inovhara zvikamu E (capital income) neG (capital gains). Izvi zvinoratidza kuenderera mberi kwekubata kwakanaka kwemari inowanikwa kunze kwenyika, nekurerutsa uye nekubata kwakanaka nekubvisa yakaoma "inofanirwa kubhadhariswa mutero" mamiriro akakonzera nyaya pasi pehutongi hwekare.
- Nekudaro, zvakakosha kuti uzive kuti mari kubva kune "vasina kunyorwa" nzvimbo dzemutero wakaderera ichave yakazara mutero muPortugal pa35%.
Portuguese-Sourced Capital Gains
- Musha: Ihwo hutongi hutsva hunochengetedza mitemo yemutero yechiPutukezi yekuwana mari paPortuguese real estate kune vagari. Sezvineiwo, 50% yemari inowanikwa inowedzerwa kune imwe mari uye inobhadhariswa mutero unofambira mberi wemutero wemunhu (PIT), uyo unogona kukwira kusvika pamakumi mana nesere muzana, nemutero wakasara we48% pamuhoro uri pamusoro pe5. Nekudaro, pane kuregererwa, kunyanya kana nzvimbo yacho iri pekugara pekutanga uye mari yacho ikaiswazve kune imwe nzvimbo yekugara muPortugal kana imwe nyika yeEU/EEA - ona. pano mamwe mashoko.
- Shares and Securities: Kuwana mari kubva mukutengesa zvikamu zvechiPutukezi uye zvimwe zvibatiso zvinowanzobhadhariswa mutero pachiyero che28%. Nekudaro, kana iwe ukatengesa migove mukati megore uye mari yako yese inotererwa (kusanganisira yawawana) iri pamusoro pepamusoro pemari inobhadhariswa mutero (€ 83,696 yegore remutero ra2025), unozobhadhariswa mutero wemutero we48% (neimwe yekuwedzera yemubatanidzwa mutero unoshanda pakati pe2.5% ne5%).
Kuenzanisa kwezvose zviri zviviri Regimes
Tafura iri pasi apa inopfupikisa misiyano mikuru pakati pehutongi hwekare neutsva.
| mamiriro | Old NHR Regime | New NHR Regime (NHR 2.0) |
| kukodzera | Inowanikwa kune vatsva vagari vemutero. | Kurambidzwa ku chaiwo ane hunyanzvi hunyanzvi mune sainzi, tsvagiridzo, uye hunyanzvi. |
| Foreign Capital Gains | Conditional Exemption: Kuregererwa chete kana zvakawanikwa zvichigona kubhadhariswa mutero munyika inotangira pasi peDTA. Izvi kazhinji-zvinoreva kuwana kubva kumasheya / mabhondi aive achiri kubhadhariswa mutero muPortugal. | Zvakajeka Kuregererwa: Kazhinji, kuregererwa pamutero wechiPutukezi, kurerutsa mitemo kune avo vanokodzera. |
| Portuguese Capital Gains | Kazhinji mutero pa flat flat 28% (securities) kana kufambira mberi rates (real estate kana securities inochengetwa isingasviki mazuva 365) - kurapwa kunoramba kwakafanana kune ese ari maviri hurumende. | |
Zvinokosha Kufunga kune ese maRegimes
- Zvibvumirano Zvemitero Kaviri (DTAs): Portugal ine network yakakura yeDTAs, iyo yakakosha mukuona kodzero dzemutero uye kudzivirira mutero wakapetwa kaviri. Iyo chaiyo DTA pakati pePortugal uye kunobva nyika yekuwana mari inogara ichitungamira.
- Nzvimbo dze "Blacklisted": Kuwana mari (uye imwe mari) kubva munzvimbo dzinoonekwa se "nzvimbo dzemitero" nePortugal dzinowanzoiswa pasi pemutero wepamusoro (semuenzaniso, 35%) uye inogona kusabatsirika kubva mukuregererwa kweNHR.
- Crypto Assets: Portugal yakatanga mitemo yakananga ye crypto assets muna 2023. Kuwana kubva kune crypto assets yakachengetwa kwemazuva asingasviki 365 inotarirwa pachiyero che28%. Kuwana kubva kune crypto assets yakachengetwa kwemazuva 365 kana kupfuura kana pasi pehutongi hutsva hweNHR inoregererwa. Maona pano mamwe mashoko.
Taura nesu
Kuti uwane rumwe ruzivo, ndapota nyorera Dixcart Portugal: zano.portugal@dixcart.com.
