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Portugal

#4 of 25IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%

Europe · Lisbon · EUR

EU membership, a 10.5% IP Box rate, 300 sunshine days, and a growing startup ecosystem anchored by Web Summit. The quality-of-life favourite for European founders.

76
Overall Score
Tax55
Funding95
Visa90
Residency78
Tax Res.45
Practical91
Remote69
Family95
Ecosystem90
Lisbon

Dimension Profile

Jurisdiction Risk Warnings

1 Watch
Regulatory RiskWatch

NHR tax regime ended for new applicants

The Non-Habitual Resident regime was abolished for new applicants as of January 2024. The replacement (IFICI/NHR 2.0) is narrower and targets tech/research roles.

KPMGJan 1, 2024

Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.

Dimension Breakdown

Corporate Tax Rate
21%
Capital Gains Rate
28%
Crypto Capital Gains
0%
0% if held >12 months; under 12 months taxed at flat 28%; crypto-to-crypto swaps exempt
Territorial System
No
IP Box Regime
Yes
IP Box Rate
10.5%
Tax Treaties
78
VAT Rate
23%
Dividend Withholding
25%
Holding Company Viable
Yes
Notes
SIFIDE II provides 32.5-82.5% tax credit on qualifying R&D. Patent Box at 50% deduction makes effective rate 10.5%. NHR regime (now IFICI) gives tax benefits to new residents.
3 sources cited

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