Portugal

Non-Habitual Residents

Living & Tax Advantages:

  • Income tax: exemption of foreign sourced income
  • No wealth tax
  • Gift/inheritance tax: 10% stamp duty on assets located in Portugal, spouses, descendants and ascendants are exempted
  • Free access to all Schengen states
  • Good standard of living
  • Mild climate
  • Premium healthcare facilities

Requirements:

  • Buying or renting a residence in Portugal
  • The applicant has not qualified as Portuguese tax resident for 5 years prior to the year of relocation to Portugal

Regime Validation:

  • If accepted, the non-habitual regime is valid for a period of 10 years

Golden Visa

Living & Tax Advantages:

  • Permanent free entry and circulation in Portugal and the other 25 Schengen Space countries
  • Freedom to live and/or work in Portugal (or not – the minimum stay requirements are 7 days in the first year and 14 days during each of the two subsequent 2-year periods, whether or not consecutive), while keeping another residence (if so wished) in another country
  • Option to become a "non-habitual resident" of Portugal for tax purposes, thereby paying little or no tax for at least 10 years
  • Option to obtain permanent resident status after 5 years of having made the initial investment
  • Option to acquire Portuguese citizenship after 5 years of having made the initial investment
  • The benefits are extensible to the investor’s family, including the spouse or partner, under-aged or dependent children of either spouse or partner, dependent parents of either spouse or partner, and under-aged siblings of either spouse or partner if legally under their supervision

Requirements:

  • Capital transfer of at least EUR 1 million into Portugal
  • The creation of at least 10 job positions in Portugal
  • The purchase of real estate property in Portugal worth at least EUR 500,000
  • The purchase of real estate property in Portuguese urban regeneration areas at least 30 years old to the value of at least EUR 350,000
  • Investment of at least EUR 350,000 in scientific research in Portugal
  • Investment of at least EUR 250,000 in Portuguese arts, culture and heritage
  • Investment of at least EUR 500,000 in small and medium businesses in Portugal

Regime Validation:

  • The Golden Visa regime is valid for a period of 5 years
  • Option to obtain permanent resident status or Portuguese citizenship after 5 years of having made the initial investment