D2 Entrepreneur / Independent Professional Visa (Visto de residência para atividade profissional independente ou empreendedores (D2))

D2 Entrepreneur / Independent Professional Visa is a residence route in Portugal (Przedsiębiorca). Business plan or service contract, PT company or investment (no fixed minimum), means ≥ €11,040 (12× minimum wage) in PT bank; housing. Also StartUP Visa via IAPMEI-certified incubator. Gov fees ~€960 (family of 3).

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 →otwórz w bazie → →Strona oficjalna ↗

Entrepreneur and startup residence routes →

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) possible for qualifying startup/innovation roles

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.

Kategoria	Przedsiębiorca
Inwestycja	—
Opłaty (rodzina)	CHF 900
Dochód / rok	—
Majątek	CHF 10'378
Min. pobyt	—
PS	5
Obywatelstwo	10
Praca	ownBusiness
Kto może	non-EU/EEA nationals
Podatek	Worldwide 13–48%; IFICI (20% flat) possible for qualifying startup/innovation roles
Stan na	2026-10

Strona oficjalna

otwórz w bazie →

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 Figures are simplified, indicative and may be out of date.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.