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Tech founders relocating to Lisbon or Porto, Portugal

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.

IFICI 20%Tech Visa10-year window
Start setup {placement} 4 min · no card required
Corp tax
21%
Fastest setup
7 days
Tax treaties
79
Region
Europe

What you'll need

  • No resident director required
  • Local registered office required
  • Economic-substance test applies
  • Minimum capital: EUR 1
  • Administrative language: Portuguese
  • Legal system: Civil law

Tax and treaty profile

  • Corporate tax 21%
  • Effective rate ~17%
  • Tax treaties 79
  • VAT rate 23%
  • Withholding on dividends 25%
Key treaty partners
USAUKBrazilFranceGermanySpain

Banking and payments

  • Banking is straightforward
  • Stripe supported
  • Wise supported
  • Crypto banking available
  • EMI license framework available

Considerations

If you assumed NHR (Portuguese non habitual resident) was still available

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):

NHR closed Jan 2024IFICI narrow scope