Before these hikes the http://www.bigfoottutors.com/tutors/portuguese//,government granted a special status (non habitual resident) to individuals not working in Portugal in the previous 5 years, and involved in high value added professions. Not only this rate is lower at 20% than the most rates for residents and non residents, but it also insured against the tax hikes which would accompany the bail out. Unfortunately, the government entirely forgot this insurance aspect and charged all exceptional tax surcharges on this tax regime too. Given the small number of individuals enjoying this regime (less than 100 in the country during 2012), revenues must have been low. The cost was destroying the attractiveness of insurance against fiscal uncertainty in a country in the process of raising taxes.
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