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π΅πΉ Portugal
A perfect blend of rich culture, attractive tax programs, and a vibrant expat lifestyle.
Flat 20% tax rate for certain professions under the updated NHR 2.0 program
10% tax on foreign pensions for NHR residents
Exemptions on certain foreign income, including dividends and capital gains
Golden Visa program for residency through investment
Digital Nomad visa with competitive tax benefits

CHOOSE THE BEST RESIDENCY PROGRAM FOR YOU
Visa and residence permit options
skilled worker visa
D1 - Highly Skilled Worker Visa
Temporary Residency3-6 monthsFees: β¬1,650Remote: No
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residency by investment
Golden Visa
Permanent Residency1-3 yearsInvest from: β¬500,000Fees: β¬34,000Remote: Yes
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independent means visa
D7 - Passive Income Visa
Temporary Residency1-3 monthsFees: β¬2,500Remote: No
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active business visa
D2 - Entrepreneur Visa
Temporary Residency4-7 monthsFees: β¬1,146Remote: No
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digital nomad visa
D8 - Digital Nomad Visa
Temporary Residency3-6 monthsFees: β¬320Remote: Yes
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Portugal Citizenship and Naturalization

Grade:
AGlobal Rank: 22
Dual Citizenship:Yes
Visa-free Access
158 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
Category | Details |
---|---|
Citizenship by Descent |
|
Naturalizations |
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Spouse Naturalization |
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Birthright Citizenship |
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Economic Citizenship (Investment) |
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Other Provisions |
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Citizenship by Exception |
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Taxation Overview
Personal Tax Overview: Portugal π΅πΉ
Key information about personal taxation in Portugal
Taxation system
Residence based
Personal Income Tax Rate (Up to)
48
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
Non-Habitual Residence
NHR 1.0 has been abolished. NHR 2.0 offers a flat 20% tax rate for high value-added activities and exemptions on foreign dividends. The government is still rolling this new program out so a lot of things are not clear at this point.
From (EUR) | To (EUR) | Tax Rate |
---|---|---|
0 | 7,703 | 13.25% |
7,703.01 | 11,623 | 18% |
11,623.01 | 16,472 | 23% |
16,472.01 | 21,321 | 26% |
21,321.01 | 27,146 | 32.75% |
27,146.01 | 39,791 | 37% |
39,791.01 | 51,997 | 43.5% |
51,997.01 | 81,199 | 45% |
81,199.01 | and above | 48% |
Dividend Tax
28
Dividends and interest are liable to taxation at a flat rate of 28%. However, the taxpayer may opt to be liable to tax on dividends and interest received at the marginal rates varying between 13.25% and 48%, plus the solidarity tax rate, if applicable (in 2024).
Capital Gains Tax
28
Capital gains in Portugal are subject to 28% tax.
Property Rental Income
28
For non residents the property rental income is taxed at 28% while for residents it's taxed as ordinary income up to 48%
Property Tax
Yes
Inheritance Tax
Yes
Wealth Tax
Yes
VAT
23
CFC Laws
Yes
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