🇵🇹 Portugal vs 🇲🇽 Mexico
Tax residency, treaties and PE risk compared.
| Dimension | 🇵🇹 Portugal | 🇲🇽 Mexico |
|---|---|---|
| Residency rule | 183 days OR habitual residence on 31 Dec | Permanent home in Mexico OR center of vital interests |
| Day threshold | 183 days | 183 days |
| Warning band | from 150d | from 90d |
| Tax range | 14.5–48% (NHR 20%) | 1.92–35% |
| Tax treaties | 80+ | 60+ |
| PE risk | Medium | Medium |
| Digital nomad visa | Yes | No |
| Best for | IFICI / NHR 2.0 applicants in scientific and tech roles | RFC-registered freelancers using RESICO (1–2.5% flat) |
| Common pitfall | Owning or renting a home on Dec 31 can establish residency regardless of day count. | Mexico uses 'permanent home' not days — owning property can make you resident. |
Verdict
Portugal and Mexico carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (80 vs 60) and your specific income mix.
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🇵🇹 Portugal residency rules →
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🇲🇽 Mexico residency rules →
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