Cited June 2026 · 4 primary sources · screening, not advice
Is Portugal's NHR tax regime still available?
Is Portugal's NHR tax regime still available?
No for new entrants. The NHR regime closed to new applicants at the end of 2023; its successor, IFICI, gives a 20 percent flat rate on eligible Portuguese income.
PwC Worldwide Tax Summaries, Portugal, significant developments, verified 2026-06-24
The rule
Portugal's Non-Habitual Resident regime closed to new applicants at the end of 2023; the successor IFICI regime targets qualifying professionals and certain passive incomes; the standard headline personal income tax rate of 48 percent applies to those who do not qualify.
Supporting facts
| Top personal income tax rate (standard) | 48 Good PwC Worldwide Tax Summaries, Portugal, taxes on personal income Verified 2026-06-24 Top personal income tax rate 48 percent on taxable income above about 86,634 euros, plus a solidarity rate of 2.5 to 5 percent on higher incomes. |
|---|---|
| Digital nomad (D8) visa income floor | 3680 Good Portugal D8 visa income floor: 4x the national minimum wage (920 euros/month in 2026), applied by AIMA Verified 2026-06-24 Portugal D8 digital nomad visa: minimum income of 4 times the national minimum wage, about 3,680 euros per month in 2026, assessed by AIMA at the appointment date. |
| Investor residency (golden visa) routes that remain | Real estate and capital-transfer routes removed in October 2023 (Mais Habitacao, Law 56/2023). Remaining routes include 500,000 euros into qualifying Portuguese investment funds, 250,000 euros cultural support (200,000 in low-density areas), 500,000 euros scientific research, and job creation. Good Portugal golden visa (ARI) after the 2023 Mais Habitacao reform Verified 2026-06-24 Real estate purchases and capital transfers no longer qualify; investment funds (minimum 500,000 euros) and cultural support (from 250,000 euros) remain. |
Cite this data
Copy the line for any fact you want to cite. Each line names the source, the date we verified it, and the canonical URL with a fragment pointing to the fact path.
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PwC Worldwide Tax Summaries, Portugal, significant developments, verified 2026-06-24, https://mysecondcountry.com/answers/is-portugals-nhr-tax-regime-still-available#answerFact -
PwC Worldwide Tax Summaries, Portugal, taxes on personal income, verified 2026-06-24, https://mysecondcountry.com/answers/is-portugals-nhr-tax-regime-still-available#supportingFacts.0 -
Portugal D8 visa income floor: 4x the national minimum wage (920 euros/month in 2026), applied by AIMA, verified 2026-06-24, https://mysecondcountry.com/answers/is-portugals-nhr-tax-regime-still-available#supportingFacts.1 -
Portugal golden visa (ARI) after the 2023 Mais Habitacao reform, verified 2026-06-24, https://mysecondcountry.com/answers/is-portugals-nhr-tax-regime-still-available#supportingFacts.2
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