Portugal: tax peace with quality of life

Portugal replaced the classic NHR regime with IFICI (also called NHR 2.0). The core: those who were not tax residents of Portugal in previous years can enjoy favorable treatment of certain foreign income (dividends, royalties, capital gains, rent) for about ten years.

• Crypto: capital gains on crypto held for more than 365 days are in principle tax-free (since 2023).
• Pensions: note that under the new regime they no longer fall under the favorable treatment and may be taxed. This is an important difference from the old NHR.
• Inheritance: in the direct line, Portugal has no inheritance tax; for other heirs, stamp duty applies.
• Young talent: for those under 35, there is also a separate, declining exemption (IRS Jovem).

For the exact conditions and whether you qualify, we review your file personally.

Emigrating to Portugal does not automatically mean Belgium or the Netherlands lets you go. Dutch nationals with a substantial interest will face the conservative assessment and a ten-year inheritance tax tail. Belgians must consider the rules on capital gains and inheritance. We map out that exit taxation in advance, so your departure is correct.

Within the law, not around it. We do tax optimization and planning, always within legal limits. We do not cooperate with tax evasion, sham relocation or concealing assets. Real tax emigration requires a real move or a structure with sufficient substance. All figures on this page are general and indicative; they do not replace personal advice.