Work visa (D1 / D3 highly qualified / EU Blue Card) (Visto de trabalho subordinado / atividade altamente qualificada)

Work visa (D1 / D3 highly qualified / EU Blue Card) is a residence route in Portugal (취업). Employment contract or promise; D3 for highly qualified (degree, salary ≥1.5× avg); Blue Card salary ≥ ~1.5× average gross wage; Tech Visa for certified companies.

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 →데이터베이스에서 열기 → →공식 페이지 ↗

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 10 years.

How holders are taxed

Worldwide 13–48%; IFICI 20% flat on qualifying employment 10 yrs

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.

카테고리	취업
투자	—
수수료(가족)	—
소득 / 년	—
자산	—
최소 체류	—
영주권	5
시민권	10
취업	yes
자격	non-EU/EEA nationals
세금	Worldwide 13–48%; IFICI 20% flat on qualifying employment 10 yrs
기준일	2026-10

공식 페이지

데이터베이스에서 열기 →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.