17% reduced SME rate on first €50K, Madeira free zone at 5%, IFICI replaces NHR. EU passporting in English.
When Portugal is the right call, and when it is not.
The IFICI (Portuguese IP regime) regime (the 2024 successor to NHR (Portuguese non habitual resident) for tech, science and R&D workers) caps qualifying personal income at 20% for 10 years. Combined with the Tech Visa fast track for skilled hires, Portugal supports hands on founder relocation.
The SME CIT rate of 17% applies on the first EUR 50K of profits, and incorporation runs EUR 1K-3.5K with EUR 1 minimum capital. Stripe and Wise are supported and accounts open in 21 days.
Portugal's 79-DTA network includes a strong CPLP partnership with Brazil and shared language, with a participation exemption on qualifying dividends. Lisbon offers an EU base with fluent Portuguese commercial and legal infrastructure.
The classic NHR (Portuguese non habitual resident) regime closed to new applicants in January 2024. The IFICI (Portuguese IP regime) replacement is narrower and limited to scientific, R&D and innovation roles. If your founders do not fit IFICI (Portuguese IP regime):
Portuguese domestic WHT on dividends, interest and royalties is 25% before treaty relief, higher than most EU peers. For low friction outbound flows:
Working data for Portugal. Cite check each figure before use.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.