Portugal D7 / D8 Visa: Tax Implications

Portugal's Non-Habitual Resident (NHR) regime closed to new applicants as of January 2025, replaced by a narrower incentive commonly called IFICI ("NHR 2.0"). The key difference: NHR was broadly available to retirees, passive-income earners, and remote workers; IFICI targets a much narrower list of "high-value" professional activities (research, innovation, specific tech and scientific roles), offering a 20% flat rate on qualifying income for those who fit it. Most general remote workers and freelancers won't qualify for IFICI the way they may have for NHR — don't assume older content about NHR still applies to you. If you already held NHR status before it closed, your original 10-year benefit period continues unaffected.

You generally become a Portuguese tax resident after spending more than 183 days in the country in a calendar year, or if Portugal becomes your primary residence. At that point, worldwide income typically becomes reportable in Portugal — talk to a tax professional familiar with both Portugal and your home country before you commit to a long stay.