Portugal
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- Corporate 28% = 19% + the 9% state surcharge (derrama estadual) on taxable profit above €35m (3% above €1.5m, 5% above €7.5m); a municipal surcharge of up to 1.5% applies on top. Smaller companies pay 19%. Top personal rate 53% = the 48% IRS band + the 5% solidarity surcharge on taxable income above €250k (2.5% from €80k). CIT cut to 19% for 2026 (17% planned by 2028). NHR closed to new applicants 2024-04; IFICI replaces for high-value-added work.
Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16
Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.
At a glance
A relatively accessible EU destination with D8 nomad and D7 passive-income routes; a 2025 reform lengthened naturalisation to 7–10 years.
Best for
Remote workers (D8), passive-income residents (D7), founders and students.
Who this may not suit
People who need administrative certainty, or who plan to live on a local salary in Lisbon or Porto — residence backlogs are long and housing costs have outpaced local wages.
Main routes in
Key trade-offs
- D7 requires proven stable passive income; it is not a work visa.
- Naturalisation now takes 7 years (EU/CPLP) or 10 (others) after the 2025 reform.
- AIMA appointment backlogs can delay residence steps.
First steps
- 1 Choose your route (D8/D7/work/student) and apply at the consulate.
- 2 Show income/means and get a NIF (tax number).
- 3 After arrival, complete your AIMA residence appointment.
- 4 Register for health cover (SNS) or hold private insurance.
What changes often
- · D7, D8 and Golden Visa eligibility and closures
- · The NHR successor tax regime and who qualifies
- · AIMA appointment backlogs and renewal processing
Routes, income thresholds and nationality rules changed in 2025 — confirm on the Portuguese consulate and AIMA.