Umzug nach Portugal: Steuern, Aufenthalt und Leben
So werden Sie in Portugal steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Portugal the top income tax rate is 53%, dividends are taxed at up to 28% and companies pay 19% corporate tax. Newcomers may use a special regime (20%): IFICI (NHR successor, still available but conditional): 20% on qualifying income — only for approved R&D / high-value professions & sectors; most foreign income exempt.
How to move and become tax resident
You can become tax resident in Portugal from arrival once you take up residence (Home in Portugal held with intent to keep as habitual residence (any day), or 183 days in 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in Portugal — see the list below.
Living there
Lisbon has a hot-summer Mediterranean climate with winter highs around 14.8 °C and summer highs around 28.3 °C.
Key facts
| Höchste Einkommenssteuer | 53% |
|---|---|
| Dividendensteuer | 28% |
| Gewinnsteuer | 19% |
| Sonderregime für Zuzüger | 20% — IFICI (NHR successor, still available but conditional): 20% on qualifying income — only for approved R&D / high-value professions & sectors; most foreign income exempt. |
| Steuerliche Ansässigkeit | ab Zuzug — Home in Portugal held with intent to keep as habitual residence (any day), or 183 days in 12 months |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | hot-summer Mediterranean · 14.8° / 28.3° (Lisbon) |
Aufenthaltsprogramme in Portugal
Aktive Programme
- Golden Visa (Residence Permit for Investment Activity, ARI) — Investition CHF 188'000 · 2026-10
Real estate & capital transfer removed Oct 2023; citizenship now 10 yrs from permit issue (Lei Orgânica 1/2026)
- D7 Passive Income / Retirement Visa — Einkommen / Jahr CHF 10'378 · 2026-10
- D8 Digital Nomad Visa — Einkommen / Jahr CHF 41'510 · 2026-10
- D2 Entrepreneur / Independent Professional Visa — entrepreneur · 2026-10
- Work visa (D1 / D3 highly qualified / EU Blue Card) — employment · 2026-10
- EU/EEA/Swiss free movement (CRUE registration certificate) — freeMovement · 2026-10
- IFICI tax incentive ("NHR 2.0") — specialTax · 2026-10
- Family Reunification — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Portugal to become tax resident?
ab Zuzug. Home in Portugal held with intent to keep as habitual residence (any day), or 183 days in 12 months Resident from first day of presence; IFICI (20% on PT income, most foreign income exempt) for qualifying activities; NHR closed
How much tax will I pay in Portugal?
In Portugal the top income tax rate is 53%, dividends are taxed at up to 28% and companies pay 19% corporate tax.
Which residence programmes does Portugal offer?
Golden Visa (Residence Permit for Investment Activity, ARI) (CHF 188'000); D7 Passive Income / Retirement Visa; D8 Digital Nomad Visa; D2 Entrepreneur / Independent Professional Visa; Work visa (D1 / D3 highly qualified / EU Blue Card)
What is the usual way to move to Portugal?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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