Going back to the main question, can a pilot employed by Easyjet in Portugal qualify for NHR status.
“Portugal offers a special ‘Non Habitual Resident’ regime for individuals who establish residence in Portugal for the first time, or who have not been resident in any of the previous five tax years. Under this scheme you can qualify for beneficial tax treatment for a period of 10 years. Under the regime, there is a special tax rate of 20% applicable to employment and self-employment income derived from certain ‘high added value’ activities. There is also a potential tax exemption for most foreign-source income, including UK pension income, provided certain conditions are met”.
So lets say hypothetically a British pilot moves to Portugal to work for Easyjet, they rent/buy a property there. They spend more than 183 days in Portugal, so resident for tax purposes. Does a pilot qualify for the NHR scheme?
Would be interesting if anyone working with Easyjet Portugal could comment