Golden Visa (Residence Permit for Investment Activity, ARI) (Autorização de Residência para Atividade de Investimento (ARI))

Golden Visa (Residence Permit for Investment Activity, ARI) is a residence route in Portugal (Investitori / golden visa). €500k in CMVM-regulated fund (≥60% in PT companies), €500k research, €250k culture (€200k low-density), company €500k + 5 jobs, or 10 jobs. Stay 7 days yr 1, 14 days per later 2 yrs. Permit 2+3 yrs. AIMA fees ~€6k+ per person.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Portugal

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

Residence certificate: AT certificado de residência fiscal

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Portugal on the interactive map →apri nella banca dati → →Pagina ufficiale ↗

Residence by investment: compare routes and obligations →

Requirements at a glance

The minimum qualifying investment is about CHF 188'000. You must spend about 7 days a year in the country to keep it. Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 10 years.

How holders are taxed

Non-resident unless >183 days; residents: worldwide 13–48%, dividends 28%

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categoria	Investitori / golden visa
Investimento	CHF 188'000
Tasse (famiglia)	CHF 19'000
Reddito / anno	—
Patrimonio	—
Soggiorno min.	7
Residenza perm.	5
Cittadinanza	10
Lavoro	yes
Ammessi	non-EU/EEA nationals (incl. Swiss)
Imposte	Non-resident unless >183 days; residents: worldwide 13–48%, dividends 28%
Stato al	2026-10

Pagina ufficiale

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Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.