Europe·80+ treaties·PE risk: Medium
🇵🇹 Portugal tax residency
183 days OR habitual residence on 31 Dec
Residency threshold
183 days
Tax range
14.5–48% (NHR 20%)
Digital nomad visa
Yes
Portugal replaced the original NHR with IFICI in 2024. The new regime is narrower but still offers a flat 20% rate on qualifying income for up to 10 years for eligible professionals.
Best for
IFICI / NHR 2.0 applicants in scientific and tech roles
Common pitfall
Owning or renting a home on Dec 31 can establish residency regardless of day count.
Exit / mitigation tip
Close lease before year-end and de-register from Finanças if leaving.
How Portugal compares
Trusted sources
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