Portugal: Investment Immigration

Navigating cross-border mobility in Portugal involves several key considerations for businesses and individuals, including immigration, taxation, employment law, and social security compliance.

This delay in the processing of Residence Permits for Investment (ARI), the official name for gold visas, began with the Foreigners and Borders Service (SEF), which was abolished in October 2023 to make way for AIMA.

Following the Government's release of regulations in December 2024, Portugal has reintroduced a new Non-Habitual Residents Regime (NHR), known as "NHR 2.0" or IFICI (Incentive for Scientific Research and Innovation).

All third-country nationals who have an investment activity, either in person or through a company incorporated in Portugal or in another EU Member State and with a permanent establishment in Portugal.

Navigating cross-border mobility in Portugal involves several key considerations for businesses and individuals, including immigration, taxation, employment law, and social security compliance.

This delay in the processing of Residence Permits for Investment (ARI), the official name for gold visas, began with the Foreigners and Borders Service (SEF), which was abolished in October 2023 to make way for AIMA.

All third-country nationals who have an investment activity, either in person or through a company incorporated in Portugal or in another EU Member State and with a permanent establishment in Portugal.

Following the Government's release of regulations in December 2024, Portugal has reintroduced a new Non-Habitual Residents Regime (NHR), known as "NHR 2.0" or IFICI (Incentive for Scientific Research and Innovation).

Taxpayers who are NHR (Non-Habitual Residents) or IFICI (Incentive for Scientific Research and Innovation) eligible, benefit from a package of respective tax advantages, for a period of 10 consecutive calendar years (with the option of utilising the marginal rates, if lower), from the effective date of Portuguese tax residency.