Moving to Portugal: taxes, residence and life
How to become tax resident in Portugal: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 53% |
|---|---|
| Dividend tax | 28% |
| Corporate tax | 19% |
| Special regime for newcomers | 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. |
| Residência fiscal | desde a chegada — Home in Portugal held with intent to keep as habitual residence (any day), or 183 days in 12 months |
| Via de residência típica | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Tipo de clima | hot-summer Mediterranean · 14.8° / 28.3° (Lisbon) |
Residence programmes in Portugal
Active programmes
- Golden Visa (Residence Permit for Investment Activity, ARI) — Investimento 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 — Rendimento / ano CHF 10'378 · 2026-10
- D8 Digital Nomad Visa — Rendimento / ano 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in Portugal to become tax resident?
desde a chegada. 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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