183-day physical-presence rule. Top personal rate 48%. Effective corporate rate 21%. Updated for 2026.
21% standard. 17% reduced rate on first €50,000 for SMEs. Madeira IBC at 5% for qualifying entities. R&D incentives can drive effective lower.
NHR closed to new entrants 31 Dec 2024. Replaced by IFICI ("NHR 2.0") — only for science/R&D/innovation roles, EQF Level 6+ qualification required, 20% flat on Portuguese employment income + foreign income exempt for 10 years.
Special regime — open
For new residents in science, technology, healthcare, R&D. 20% flat on PT income, foreign income exempt. Requires PhD or 5yr work in qualifying activity. Apply by 15 Jan year after becoming resident.
Duration: 10 years
EU member. The original NHR (2009-2024) is closed. Existing NHR holders keep benefits until their 10-year term expires. The new IFICI is much narrower — most digital nomads/retirees no longer qualify.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Portugal special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.