The system of residence permits for investment activity is available since 8 October 2012, allowing non-EU citizens to obtain a temporary residence permit for investment activity, with the residence, to enter in Portuguese territory.


All citizens resident in countries outside the EU to carry out an investment activity, personally or through a corporation incorporated in Portugal or in another EU State and with permanent establishment in Portugal, who meet one of the requirements quantitative and time requirement applicable legislation, may apply for the residence permit for investment Activity, investing in one of the following possibilities:

  • Purchase of a property less than 500,000 euros, invested or supporting artistic production, restoration or maintenance of the national cultural heritage, through direct management services central and peripheral, public institutes, foundations public, private foundations with public utility status, inter-municipal bodies, entities that make up the local business sector, municipal associations and cultural associations, which continue their duties in the area of artistic production, restoration or maintenance of the national cultural heritage;
  • Transfer of capital in the amount of €350,000 or more, for the acquisition of units of investment funds or venture capital for the capitalization of companies, incorporated in accordance with Portuguese law, which, at the time of the investment, is at least five years and at least 60% of the value of the investment is done in commercial enterprises based in the national territory;
  • Transfer of capital in the amount of €350,000 or more, for the creation of a trading company with headquarters in Portugal, along with the creation of five permanent jobs, or to increase the share capital of a trading company with headquarters in national territory, already constituted, with the creation or maintenance of jobs, with a minimum of five permanent, and for a minimum period of three years. The transfer of capital in the amount of EUR 1 million or more.


  • Enter in Portugal with visa waiver of residence;
  • Reside and work in Portugal, at least stay in Portugal for a period of not less than 7 days in the first year and not less than 14 days in the following years;
  • Circulate through the Schengen area without a visa;
  • Benefit from family reunification;
  • Request the granting of permanent residence permit, in accordance with the law of aliens;
  • Possibility of requesting the purchase of Portuguese nationality, naturalization.

For more information or legal advice, please contact:



The tax treatment of non-Habitual Resident (NHR) is designed to encourage entrepreneurs, investors, individuals of high heritage and specialized professionals residing in Portugal.


  • Qualify as tax resident to spend 183 days or more in Portugal within a calendar year; or have permanent residence in Portugal the day December 31 of that year;
  • Not resided in Portugal in five years;

For information about the tax treatment of non-Habitual Resident and details on how you can benefit you, please contact



  • 20% tax rate on income of Portuguese origin;
  • Zero tax on most income of foreign origin, including wages, real estate income, capital gains, interest and other;
  • Apply for up to 10 years.

The tax rate is 20% of NHR for employees and autonomous individuals. Taxation covers the income of those working in highly skilled fields, such as:

  • Directors, managers and investors;
  • Engineers and architects;
  • Actors, musicians and artists;
  • Doctors, dentists and psychiatrists;
  • Auditors;
  • Teachers.