{"slug":"portugal","name":"Portugal","iso_code":"PT","region":"Europe","friendliness_score":50,"friendliness":{"tax":27,"enter":80,"exit":42,"cost":77,"internet":38,"english":100},"country_name":"Portugal","currency":"EUR","pit_structure":"progressive","pit_top_rate":48,"pit_entry_rate":12.5,"pit_top_rate_threshold_usd":93600,"taxation_basis":"worldwide","subnational_income_tax":false,"ss_self_employed_mandatory":"yes","ss_employee_rate":11,"ss_employer_rate":23.75,"vat_standard_rate":23,"capital_gains_rate":28,"cgt_longhold_exemption":true,"wealth_tax":false,"inheritance_gift_tax":true,"inheritance_top_rate":10,"exit_tax":"conditional","exit_tax_trigger":"Targeted, not a general mark-to-market regime. Loss of Portuguese tax residency can trigger tax on unrealized crypto gains (28%, with crypto held over 365 days exempt), on deferred gains from prior tax-neutral corporate reorganizations, and on qualifying startup/SME equity plan gains.","exit_tax_residency_lookback_years":null,"tax_residency_days":183,"cit_rate":19,"cfc_rules":true,"wht_dividends":28,"special_expat_regime":true,"special_expat_regime_name":"IFICI (Tax Incentive for Scientific Research and Innovation, the NHR successor); legacy NHR for those grandfathered before 2024","digital_nomad_visa":true,"dnv_income_requirement_usd":3975,"entrepreneur_visa":true,"ease_of_setup_score":3,"cost_of_living_index":48.8,"internet_speed_mbps":170,"english_proficiency":"high","overview":"Portugal taxes residents on worldwide income at progressive national rates up to 48%, plus a solidarity surtax on high incomes, while the self-employed pay social security at 21.4% and standard VAT is 23%. Most investment and capital gains are taxed at a flat 28%, there is no wealth tax, and inheritance or gifts outside close family carry a 10% stamp tax. Inbound residents may qualify for the IFICI regime with a 20% flat rate on eligible professional income, and solopreneurs can enter via the D8 digital nomad visa or the D2 entrepreneur visa.","last_reviewed":"2026-06-21","data_sources":[{"name":"PwC Worldwide Tax Summaries — Portugal Individual Taxes on personal income","url":"https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income"},{"name":"PwC Worldwide Tax Summaries — Portugal Individual Other taxes (social security, VAT, stamp tax)","url":"https://taxsummaries.pwc.com/portugal/individual/other-taxes"},{"name":"KPMG TaxNewsFlash — Portugal: Reduction in corporate income tax rates (20% to 19% for 2026)","url":"https://kpmg.com/us/en/taxnewsflash/news/2025/11/tnf-portugal-reduction-in-corporate-income-tax-rates-from-20-percent-to-17-percent.html"},{"name":"Government of Portugal — Government increases minimum wage to 920 euros in 2026 (basis for D8 income threshold)","url":"https://portugal.gov.pt/en/gc25/communication/news/government-increases-minimum-wage-to-920-euros-in-2026"},{"name":"Numbeo — Cost of Living Index by Country 2026","url":"https://www.numbeo.com/cost-of-living/rankings_by_country.jsp"}],"confidence":0.86,"needs_review":false,"attribution":{"source":"SoloOutpost","url":"https://solooutpost.com","note":"Free to use. Please credit SoloOutpost with a link."}}