Does Portugal still have a special tax regime for new residents?

Portugal’s headline tax position

For tax purposes, Portugal uses a worldwide system: residents are taxed on global income. Key statutory figures:

• Top personal income tax rate: 48%
• Capital gains tax: 28%
• VAT (standard): 23%
• Corporate tax: 21%
• Residency threshold: 183 days in a calendar year
• Treaty network: 78 double tax treaties

Residency and mobility

You become a Portuguese tax resident by spending 183 days or more in the country in a calendar year (or by having a habitual home there). Once resident, worldwide income is in charge, subject to relief under Portugal’s broad treaty network of 78 agreements.

Portugal also runs a D8 digital nomad visa aimed at remote workers, making it a popular European base despite its relatively high headline rates. Crypto is taxed as a capital gain. Note that Portugal applies an exit tax in certain circumstances when residents leave. Specific regimes for new residents change over time, so confirm the current rules with the Portuguese Tax and Customs Authority before relocating.

Data basis: Government tax authority data via taxesmap.app, as of 2026