RP
Practice Area · 08

Arrive in Portugal tax‑efficient, not tax‑surprised.

The difference between planning your move before and after becoming tax resident is often measured in years of unnecessary tax. We structure your arrival, your income and your assets under Portuguese and international rules.

20%IFICI flat rate on eligible income
10 yrsDuration of the IFICI regime
75+Double tax treaties in force
Good to know

The old NHR regime closed to new applicants, but its successor, IFICI (often called NHR 2.0), offers a 20% flat rate for qualifying professionals. Eligibility depends on your activity, and timing matters. Check if you qualify →

What we cover

Your global position, seen as a whole.

Tax advice that only looks at Portugal is half an answer. We work at the intersection of Portuguese law, your home country's rules and the treaty between them.

Start hereService 01

Pre‑arrival tax planning

The highest‑value work happens before you become Portuguese tax resident: timing your move, realising gains, restructuring assets and choosing what arrives with you and what stays behind.

Plan before residency, when every option is still open
Service 02

IFICI (NHR 2.0) applications

Eligibility assessment, registration and compliance for the tax incentive for scientific research and innovation: a 20% flat rate on eligible Portuguese employment and self‑employment income for ten years.

Qualifying activities assessed before you rely on the regime
Service 03

Property & investment taxation

IMT and stamp duty on acquisition, annual IMI and AIMI on holding, capital gains on sale and the taxation of rental income, planned across your whole portfolio, including crypto assets.

Buy, hold and sell with the tax cost known in advance
Service 04

Cross‑border & treaty issues

Double taxation relief, foreign pensions and investment income, exit taxes, US citizen specifics and the annual Portuguese filings that keep your position clean.

Two systems, one strategy, coordinated with your advisors abroad
Before you become resident

The rules that decide how much you keep.

Most expensive tax mistakes in Portugal are made in the first year, usually before anyone asked a lawyer. These are the pressure points.

The 183-day line

Spend 183 days in Portugal in a year, or keep a habitual home here, and you are likely tax resident, on worldwide income.

IFICI is not automatic

The 20% regime requires a qualifying activity, registration within deadlines and no Portuguese tax residence in the previous five years.

Selling before or after

Capital gains on assets sold before you become resident may escape Portuguese tax entirely. Sold after, they may not.

Treaties change everything

Pensions, dividends and salaries can be taxed very differently depending on the treaty between Portugal and your country.

US citizens: two systems

Americans stay in the US tax net wherever they live. Portuguese planning must work with the IRS, not against it.

Filings have deadlines

Annual IRS returns, foreign account reporting and regime registrations all run on fixed dates. We keep the calendar for you.

How we work

From first review to filed and compliant.

Position review

We map your income, assets and move timeline, and flag risks and opportunities within 48 hours.

Arrival strategy

Residency timing, pre‑move restructuring and the regime that fits your case, IFICI included.

Registrations

NIF, residency status, IFICI enrolment and activity registration where applicable.

Annual compliance

Portuguese returns and reporting, coordinated with your accountant and advisors abroad.

Life changes

New income, property sales, inheritance or departure, each planned before it happens.

Common questions

Answers, before you ask.

What is IFICI, the so‑called NHR 2.0?
IFICI is the tax incentive that succeeded the old NHR regime. It grants a 20% flat rate on eligible Portuguese employment and self‑employment income for ten years, plus exemptions on most foreign‑source income, to new residents working in qualifying activities such as scientific research, higher education, technology and innovation roles, and certified startups. Eligibility is narrower than the old NHR, which is exactly why it should be assessed before you move.
I missed the old NHR. Is Portugal still worth it for tax?
Frequently yes, but it depends on your income mix. Between IFICI for qualifying professionals, treaty relief on foreign income, the absence of wealth tax on most assets and no inheritance tax for close family, well‑planned cases remain very competitive. The key word is planned.
When exactly do I become a Portuguese tax resident?
As a rule, when you spend more than 183 days in Portugal in any 12-month period, or when you keep a home here in conditions suggesting it is your habitual residence, which can trigger residency from day one. The date matters enormously, because it splits the year into before and after for your worldwide income.
How are my foreign pension and investments taxed?
It depends on the type of income and the treaty between Portugal and the source country: some income is taxed only in Portugal, some only abroad, some in both with a credit. There is no single answer, which is why we review your actual income lines rather than quoting generic rates.
How does Portugal tax crypto?
Portugal taxes gains on crypto assets held for less than a year, while longer‑held positions benefit from more favourable treatment for individuals. The rules distinguish holding, trading and professional activity, and reporting obligations apply either way. If crypto is a meaningful part of your wealth, it belongs in the pre‑arrival plan.
I'm a US citizen. Does moving to Portugal reduce my taxes?
It can, but US citizens remain subject to US taxation on worldwide income wherever they live, so the real question is how the two systems interact: the US‑Portugal treaty, foreign tax credits and the timing of income. We plan the Portuguese side in coordination with your US tax advisor so the two returns tell one coherent story.

Your money deserves an answer today.

Tell us about your income, assets and timeline, and receive an initial tax review within 48 hours, with no obligation.