Jurisdiction briefing · PT

Portugal

Q: Is NHR still available in Portugal?

No. The original Non-Habitual Resident regime closed to new applicants on 1 January 2024. The successor is IFICI, which targets scientific research and innovation roles and is significantly narrower in scope.

Q: How many days do I need to spend in Portugal to be tax resident?

183 days in any 12-month period, or fewer if you have a permanent home available there on 31 December of that year.

Q: Does Portugal tax foreign capital gains?

Generally yes, at 28% flat — though IFICI beneficiaries enjoy broad exemptions on foreign-source capital gains other than from listed tax havens.

Q: Can I get an EU passport through Portuguese residency?

Yes. After 5 years of legal residence, you can apply for naturalisation. A basic Portuguese-language test (A2 level) is required.

Q: Is the Golden Visa still worth it?

Only if your goal is the residence/citizenship pathway with minimal physical presence. The real-estate route is closed; the fund route still works but processing times are now 18–36 months.

EU passport access, mild climate, and the IFICI regime — Portugal’s successor to the closed-down NHR scheme.

20%IFICI flat rate

5 yrsTo EU citizenship

0%Wealth tax

Last reviewed21 April 2026Orientation only · verify before acting

Tax snapshot

The position in figures.

Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.

Top marginal income tax48%+ solidarity surcharge up to 5%

Capital gains28% flatReduced under IFICI for foreign-source

Wealth taxNoneProperty AIMI surcharge from €600k

Inheritance taxNone for spouse/children10% stamp duty otherwise

Exit taxNo general regimeCrypto holdings <365 days taxable on departure

CFC rulesYesTriggered <50% effective tax abroad

Tax treaties~80Including US, UK, UAE, Brazil

Days for residency183Or 1 day + permanent home

Profile fit

Where the jurisdiction fits.

Best for

EU/EEA citizens seeking a low-friction Mediterranean base
Tech founders and remote workers eligible for IFICI (20% flat on qualifying income)
Retirees with foreign pension income (subject to 10% Portuguese tax post-2024)
Investors targeting EU citizenship in 5 years via continuous residence

Consider carefully

Anyone planning to draw a Portuguese-sourced salary outside IFICI sectors
High-income US citizens — limited treaty relief on US-source income
Buyers expecting the original NHR (closed to new applicants since Jan 2024)

Routes and regimes

Programmes that matter.

IFICI (Tax Incentive for Scientific Research and Innovation)

20% flat tax on qualifying Portuguese-source employment/self-employment income for 10 years, plus general exemption on most foreign-source income. Eligibility is narrower than NHR — academia, R&D, and government-listed innovation roles.

D7 / D8 (Passive Income & Digital Nomad)

Residence permits for retirees with stable passive income (D7) or remote workers earning at least four times the Portuguese minimum wage (D8). No investment required; renewable, leads to permanent residence after 5 years.

Golden Visa (Investment Residence)

Real-estate route closed in October 2023. Remaining options: €500k qualifying fund subscription or job-creation routes. 7-day annual physical presence; eligible for citizenship after 5 years.

Planning risks

Pitfalls to resolve early.

01
NHR is closed to new applicants. Anyone offering it for 2026 arrivals is selling stale information — IFICI is the successor and is materially narrower.
02
Foreign pension income is no longer tax-free; it is taxed at a flat 10% under the post-2024 framework.
03
Crypto held under 365 days is subject to 28% capital gains and is captured by the soft exit-tax rule on departure.
04
AIMI property surcharge applies to property holdings above €600k per person and is often missed in initial planning.
05
Tax residency triggers from day 1 if you have a "permanent home" available — not just at 183 days.

Frequently asked

Direct answers.

Is NHR still available in Portugal?

No. The original Non-Habitual Resident regime closed to new applicants on 1 January 2024. The successor is IFICI, which targets scientific research and innovation roles and is significantly narrower in scope.

How many days do I need to spend in Portugal to be tax resident?

183 days in any 12-month period, or fewer if you have a permanent home available there on 31 December of that year.

Does Portugal tax foreign capital gains?

Generally yes, at 28% flat — though IFICI beneficiaries enjoy broad exemptions on foreign-source capital gains other than from listed tax havens.

Can I get an EU passport through Portuguese residency?

Yes. After 5 years of legal residence, you can apply for naturalisation. A basic Portuguese-language test (A2 level) is required.

Is the Golden Visa still worth it?

Only if your goal is the residence/citizenship pathway with minimal physical presence. The real-estate route is closed; the fund route still works but processing times are now 18–36 months.