The Portuguese investment tax code (“PIT”) established a special tax regime for non-habitual residents, that qualify to residents for tax purposes in Portugal: the Non-Habitual Resident Tax Regime. This regime, among many other things, aims to attract qualified foreigners and expatriates to perform high added-value activities, as well as individual investments. 
The Non-Habitual Resident Status allows foreign individuals to benefit from a 10-year tax free period, as long as they have not been taxed as residents in Portugal in the previous 5 years.