Tax relocation in Portugal
IFICI can apply a 20% rate to qualifying Portuguese employment or professional income, generally for ten consecutive years while eligible conditions continue. Foreign-income treatment is category- and source-dependent; pensions and listed low-tax-jurisdiction income are not generally exempt. Qualifying activity and prior non-residence requirements must be met. An ARI residence permit does not itself confer this tax treatment.
Residence rights
ARI includes qualifying non-real-estate fund investment from EUR 500,000 and cultural support from EUR 250,000. AIMA’s current FAQ describes seven days in the first year and fourteen days in each subsequent two-year period. Maintaining permission and becoming tax resident are different tests.
Second citizenship
Under the rules effective 19 May 2026, new applications generally require ten years of legal residence for British-only nationals and seven years for EU or Portuguese-speaking-country nationals. Language, knowledge, conduct and subsistence conditions also apply. Applications already pending have transitional treatment. A residence investment is not a five-year passport promise.
What to establish first
- current nationality legislation, application timing, eligible fund assets, custody, redemption and IFICI activity certification.