Portugal stay — AIMA residence after an MNE visa

Who decides

yes

Source AIMA (Agência para a Integração, Migrações e Asilo) is the live Portuguese immigration authority; legacy SEF imigrante.sef.pt pages redirect readers to aima.gov.pt

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. SEF portals are memorial pages.

Visa, then permit

A residency visa is a bridge to AIMA (

yes

Source MNE Vistos — residency visas allow two entries and are valid for 4 months; during that time the holder must apply for a residency permit with AIMA

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Temporary stay covers under one year (

yes

Source MNE Vistos — temporary stay visas allow entry and stay in Portugal for less than a year, remain valid for the stay, and allow multiple entries

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Portugal also publishes a Skilled Job Seeker Visa (

yes

Source MNE Vistos — a Skilled Job Seeker Visa enables holders of specialised technical skills to enter and remain to seek work, and to carry out highly qualified professional activity until the visa ends or a residence permit is granted

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

What income the passive route needs

AIMA's subsistence rule asks the first adult for

100 % of minimum wage

Source AIMA Meios de Subsistência (Portaria n.º 1563/2007, de 11 de dezembro) — first adult must show income of 100% of the national minimum wage; a second or further adult 50%; each child under 18 or dependent adult child 30%. This is the subsistence floor a passive-income (D7-type) applicant must clear

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

of the national minimum wage — a second adult 50%, each child 30%. That wage is

920 EUR/month

Source Decreto-Lei n.º 139/2025, de 29 de dezembro, Art. 3.º (retribuição mínima mensal garantida under Art. 273.º of the Código do Trabalho) — RMMG is €920/month with effect from 1 January 2026, on a tripartite trajectory to €1,020 in 2028. So the first-adult subsistence floor is 100% × €920 = €920/month in 2026

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

from 1 January 2026, so the first-adult floor is €920/month this year.

Golden Visa dropped real estate

The ARI investment permit stays open, but property purchase was removed (

yes

Source AIMA ARI Art. 90.º-A (regime in force since 8 October 2012, DL 228/2012) — the Golden Visa remains open, but Lei n.º 56/2023 (Mais Habitação) removed the real-estate acquisition route for new applicants from October 2023 while keeping the non-property routes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Surviving routes include a

500000 EUR

Source MNE Vistos ARI — one qualifying route is the purchase of at least €500,000 in units of investment or venture-capital funds constituted under Portuguese law, with a maturity of at least five years, whose assets are invested in companies headquartered in Portugal. (Market/legal commentary adds a 60%-Portugal-company allocation test — confirm against the fund prospectus and AIMA checklist before relying on it.)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

fund, a

1500000 EUR

Source MNE Vistos ARI — a capital transfer of €1,500,000 or more is a qualifying investment route

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

capital transfer, and

10 jobs

Source MNE Vistos ARI — the job-creation route requires creating at least 10 permanent jobs (a lower count applies where combined with company share-capital investment)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

of job creation. The investment is held

5 years

Source MNE Vistos ARI — the qualifying investment must be maintained for a minimum period of five years

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, with a light

7 days/year

Source AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

presence in year one.

Stay is still not tax residence (

yes

Source Structure contrast grounded in AT CIRS Art. 16 day/home tests vs MNE/AIMA immigration passes — holding a visa or residence permit does not by itself answer the 183-day / habitual-home tax-residence test

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Earn · Tax · Portugal hub

Evidence and sources13 dated facts for Portugal stay — AIMA permit after MNE visa; subsistence 100% of the €920 minimum wage; ARI fund route €500k

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

AIMA is the current Portuguese immigration authority (SEF pages are archived)
AIMA (Agência para a Integração, Migrações e Asilo) is the live Portuguese immigration authority; legacy SEF imigrante.sef.pt pages redirect readers to aima.gov.pt
yes
Source AIMA (Agência para a Integração, Migrações e Asilo) is the live Portuguese immigration authority; legacy SEF imigrante.sef.pt pages redirect readers to aima.gov.pt
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A residency visa is a bridge to an AIMA residence permit, not the permit itself
MNE Vistos — residency visas allow two entries and are valid for 4 months; during that time the holder must apply for a residency permit with AIMA
yes
Source MNE Vistos — residency visas allow two entries and are valid for 4 months; during that time the holder must apply for a residency permit with AIMA
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Temporary stay visas cover stays under one year
MNE Vistos — temporary stay visas allow entry and stay in Portugal for less than a year, remain valid for the stay, and allow multiple entries
yes
Source MNE Vistos — temporary stay visas allow entry and stay in Portugal for less than a year, remain valid for the stay, and allow multiple entries
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Portugal publishes a Skilled Job Seeker Visa track
MNE Vistos — a Skilled Job Seeker Visa enables holders of specialised technical skills to enter and remain to seek work, and to carry out highly qualified professional activity until the visa ends or a residence permit is granted
yes
Source MNE Vistos — a Skilled Job Seeker Visa enables holders of specialised technical skills to enter and remain to seek work, and to carry out highly qualified professional activity until the visa ends or a residence permit is granted
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
An immigration stay pass is not the same question as Portuguese tax residence
Structure contrast grounded in AT CIRS Art. 16 day/home tests vs MNE/AIMA immigration passes — holding a visa or residence permit does not by itself answer the 183-day / habitual-home tax-residence test
yes
Source Structure contrast grounded in AT CIRS Art. 16 day/home tests vs MNE/AIMA immigration passes — holding a visa or residence permit does not by itself answer the 183-day / habitual-home tax-residence test
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Subsistence floor: first adult 100% of the minimum wage (50% next adult, 30% per child)
AIMA Meios de Subsistência (Portaria n.º 1563/2007, de 11 de dezembro) — first adult must show income of 100% of the national minimum wage; a second or further adult 50%; each child under 18 or dependent adult child 30%. This is the subsistence floor a passive-income (D7-type) applicant must clear
100 % of minimum wage
Source AIMA Meios de Subsistência (Portaria n.º 1563/2007, de 11 de dezembro) — first adult must show income of 100% of the national minimum wage; a second or further adult 50%; each child under 18 or dependent adult child 30%. This is the subsistence floor a passive-income (D7-type) applicant must clear
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Portuguese minimum wage (RMMG) that anchors the subsistence floor, 2026
Decreto-Lei n.º 139/2025, de 29 de dezembro, Art. 3.º (retribuição mínima mensal garantida under Art. 273.º of the Código do Trabalho) — RMMG is €920/month with effect from 1 January 2026, on a tripartite trajectory to €1,020 in 2028. So the first-adult subsistence floor is 100% × €920 = €920/month in 2026
920 EUR/month
Source Decreto-Lei n.º 139/2025, de 29 de dezembro, Art. 3.º (retribuição mínima mensal garantida under Art. 273.º of the Código do Trabalho) — RMMG is €920/month with effect from 1 January 2026, on a tripartite trajectory to €1,020 in 2028. So the first-adult subsistence floor is 100% × €920 = €920/month in 2026
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI / Golden Visa is still open, but real-estate acquisition was removed (Lei 56/2023)
AIMA ARI Art. 90.º-A (regime in force since 8 October 2012, DL 228/2012) — the Golden Visa remains open, but Lei n.º 56/2023 (Mais Habitação) removed the real-estate acquisition route for new applicants from October 2023 while keeping the non-property routes
yes
Source AIMA ARI Art. 90.º-A (regime in force since 8 October 2012, DL 228/2012) — the Golden Visa remains open, but Lei n.º 56/2023 (Mais Habitação) removed the real-estate acquisition route for new applicants from October 2023 while keeping the non-property routes
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI investment must be held for at least five years
MNE Vistos ARI — the qualifying investment must be maintained for a minimum period of five years
5 years
Source MNE Vistos ARI — the qualifying investment must be maintained for a minimum period of five years
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI minimum stay: 7 days in year one (14 days each later year)
AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule)
7 days/year
Source AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI fund route: at least €500,000 in a qualifying non-real-estate Portuguese fund
MNE Vistos ARI — one qualifying route is the purchase of at least €500,000 in units of investment or venture-capital funds constituted under Portuguese law, with a maturity of at least five years, whose assets are invested in companies headquartered in Portugal. (Market/legal commentary adds a 60%-Portugal-company allocation test — confirm against the fund prospectus and AIMA checklist before relying on it.)
500000 EUR
Source MNE Vistos ARI — one qualifying route is the purchase of at least €500,000 in units of investment or venture-capital funds constituted under Portuguese law, with a maturity of at least five years, whose assets are invested in companies headquartered in Portugal. (Market/legal commentary adds a 60%-Portugal-company allocation test — confirm against the fund prospectus and AIMA checklist before relying on it.)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI capital-transfer route: €1,500,000 or more
MNE Vistos ARI — a capital transfer of €1,500,000 or more is a qualifying investment route
1500000 EUR
Source MNE Vistos ARI — a capital transfer of €1,500,000 or more is a qualifying investment route
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI job-creation route: at least 10 permanent jobs
MNE Vistos ARI — the job-creation route requires creating at least 10 permanent jobs (a lower count applies where combined with company share-capital investment)
10 jobs
Source MNE Vistos ARI — the job-creation route requires creating at least 10 permanent jobs (a lower count applies where combined with company share-capital investment)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Who runs Portuguese immigration now?

AIMA — Agência para a Integração, Migrações e Asilo. Legacy SEF pages are archived and point readers to aima.gov.pt.

What is the difference between a residency visa and a residence permit?

MNE issues the residency visa (typically four months, two entries). During that window you apply to AIMA for the residence permit. The visa is the bridge, not the long-stay card.

How much income does the passive-income (D7-type) route need?

AIMA's subsistence rule (Portaria 1563/2007) asks the first adult to show 100% of the national minimum wage, a second adult 50%, and each child 30%. The minimum wage is €920/month from 1 January 2026 (Decreto-Lei 139/2025), so the first-adult floor is €920/month this year.

Is the Golden Visa still available, and how much?

Yes, but real-estate purchase was removed by Lei 56/2023 (Mais Habitação) from October 2023. Surviving routes include a €500,000 qualifying fund, a €1.5M capital transfer, and job creation of at least 10 posts. The investment is held five years, with a light 7-day / 14-day yearly stay.

Stay status is Portugal law. Home-country tax traps live on the passport overlays for this destination.

Eight passports · Portugal

Passport overlays for Portugal

Passport	Treaty	Short-stay	Relief	Open
Australia	Signed, not in force	—	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal tax
Singapore	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal tax
South Korea	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal tax
China	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal tax
Japan	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal tax
United Kingdom	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–Portugal 2025 DTC Art 4(2) — dual-resident cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source UK–Portugal 2025 DTC Art 14(2)(a) — ≤183 days in any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal tax
Canada	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CA–PT Convention Art IV(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CA–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal tax
United States	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → competent authority Source US–PT Convention Art 4(2) (Treasury text; IRS Letter 15-0045) — permanent home → centre of vital interests (personal and economic relations) → habitual abode → competent-authority mutual agreement; no nationality rung. Protocol para 3(c) limits when a US citizen/green-card holder counts as a US treaty resident Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source US–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal tax

Other headaches on Portugal SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source ATO 'Countries and jurisdictions that have a tax treaty with Australia' (Attachment A, published 29 May 2025) lists Portugal as 'not yet entered into force'; Treasury media release — the Convention between Australia and the Portuguese Republic was signed 30 November 2023 in Lisbon and will apply only after both countries exchange instruments of ratification Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–PT Agreement Art 18 (IRAS synthesised MLI PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–Portugal 2025 DTC Art 17 (GOV.UK HTML, in force 29 Dec 2025) — subject to Art 18(1), pensions and similar remuneration paid to a resident of a Contracting State shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–PT Convention Art 18 (Treaty Accords id 103231) — pensions/annuities arising in one State and paid to a resident of the other may be taxed in the residence State; source State may also tax; periodic pension source tax ≤ lesser of 15% of gross on the amount exceeding CAD 12,000 in the calendar year Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Who decides

yes

Source AIMA (Agência para a Integração, Migrações e Asilo) is the live Portuguese immigration authority; legacy SEF imigrante.sef.pt pages redirect readers to aima.gov.pt

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. SEF portals are memorial pages.

Visa, then permit

A residency visa is a bridge to AIMA (

yes

Source MNE Vistos — residency visas allow two entries and are valid for 4 months; during that time the holder must apply for a residency permit with AIMA

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Temporary stay covers under one year (

yes

Source MNE Vistos — temporary stay visas allow entry and stay in Portugal for less than a year, remain valid for the stay, and allow multiple entries

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Portugal also publishes a Skilled Job Seeker Visa (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

What income the passive route needs

AIMA's subsistence rule asks the first adult for

100 % of minimum wage

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

of the national minimum wage — a second adult 50%, each child 30%. That wage is

920 EUR/month

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

from 1 January 2026, so the first-adult floor is €920/month this year.

Golden Visa dropped real estate

The ARI investment permit stays open, but property purchase was removed (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Surviving routes include a

500000 EUR

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

fund, a

1500000 EUR

Source MNE Vistos ARI — a capital transfer of €1,500,000 or more is a qualifying investment route

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

capital transfer, and

10 jobs

Source MNE Vistos ARI — the job-creation route requires creating at least 10 permanent jobs (a lower count applies where combined with company share-capital investment)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

of job creation. The investment is held

5 years

Source MNE Vistos ARI — the qualifying investment must be maintained for a minimum period of five years

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, with a light

7 days/year

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

presence in year one.

Stay is still not tax residence (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Earn · Tax · Portugal hub

Evidence and sources13 dated facts for Portugal stay — AIMA permit after MNE visa; subsistence 100% of the €920 minimum wage; ARI fund route €500k

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

AIMA is the current Portuguese immigration authority (SEF pages are archived)
AIMA (Agência para a Integração, Migrações e Asilo) is the live Portuguese immigration authority; legacy SEF imigrante.sef.pt pages redirect readers to aima.gov.pt
yes
Source AIMA (Agência para a Integração, Migrações e Asilo) is the live Portuguese immigration authority; legacy SEF imigrante.sef.pt pages redirect readers to aima.gov.pt
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A residency visa is a bridge to an AIMA residence permit, not the permit itself
MNE Vistos — residency visas allow two entries and are valid for 4 months; during that time the holder must apply for a residency permit with AIMA
yes
Source MNE Vistos — residency visas allow two entries and are valid for 4 months; during that time the holder must apply for a residency permit with AIMA
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Temporary stay visas cover stays under one year
MNE Vistos — temporary stay visas allow entry and stay in Portugal for less than a year, remain valid for the stay, and allow multiple entries
yes
Source MNE Vistos — temporary stay visas allow entry and stay in Portugal for less than a year, remain valid for the stay, and allow multiple entries
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Portugal publishes a Skilled Job Seeker Visa track
MNE Vistos — a Skilled Job Seeker Visa enables holders of specialised technical skills to enter and remain to seek work, and to carry out highly qualified professional activity until the visa ends or a residence permit is granted
yes
Source MNE Vistos — a Skilled Job Seeker Visa enables holders of specialised technical skills to enter and remain to seek work, and to carry out highly qualified professional activity until the visa ends or a residence permit is granted
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
An immigration stay pass is not the same question as Portuguese tax residence
Structure contrast grounded in AT CIRS Art. 16 day/home tests vs MNE/AIMA immigration passes — holding a visa or residence permit does not by itself answer the 183-day / habitual-home tax-residence test
yes
Source Structure contrast grounded in AT CIRS Art. 16 day/home tests vs MNE/AIMA immigration passes — holding a visa or residence permit does not by itself answer the 183-day / habitual-home tax-residence test
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Subsistence floor: first adult 100% of the minimum wage (50% next adult, 30% per child)
AIMA Meios de Subsistência (Portaria n.º 1563/2007, de 11 de dezembro) — first adult must show income of 100% of the national minimum wage; a second or further adult 50%; each child under 18 or dependent adult child 30%. This is the subsistence floor a passive-income (D7-type) applicant must clear
100 % of minimum wage
Source AIMA Meios de Subsistência (Portaria n.º 1563/2007, de 11 de dezembro) — first adult must show income of 100% of the national minimum wage; a second or further adult 50%; each child under 18 or dependent adult child 30%. This is the subsistence floor a passive-income (D7-type) applicant must clear
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Portuguese minimum wage (RMMG) that anchors the subsistence floor, 2026
Decreto-Lei n.º 139/2025, de 29 de dezembro, Art. 3.º (retribuição mínima mensal garantida under Art. 273.º of the Código do Trabalho) — RMMG is €920/month with effect from 1 January 2026, on a tripartite trajectory to €1,020 in 2028. So the first-adult subsistence floor is 100% × €920 = €920/month in 2026
920 EUR/month
Source Decreto-Lei n.º 139/2025, de 29 de dezembro, Art. 3.º (retribuição mínima mensal garantida under Art. 273.º of the Código do Trabalho) — RMMG is €920/month with effect from 1 January 2026, on a tripartite trajectory to €1,020 in 2028. So the first-adult subsistence floor is 100% × €920 = €920/month in 2026
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI / Golden Visa is still open, but real-estate acquisition was removed (Lei 56/2023)
AIMA ARI Art. 90.º-A (regime in force since 8 October 2012, DL 228/2012) — the Golden Visa remains open, but Lei n.º 56/2023 (Mais Habitação) removed the real-estate acquisition route for new applicants from October 2023 while keeping the non-property routes
yes
Source AIMA ARI Art. 90.º-A (regime in force since 8 October 2012, DL 228/2012) — the Golden Visa remains open, but Lei n.º 56/2023 (Mais Habitação) removed the real-estate acquisition route for new applicants from October 2023 while keeping the non-property routes
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI investment must be held for at least five years
MNE Vistos ARI — the qualifying investment must be maintained for a minimum period of five years
5 years
Source MNE Vistos ARI — the qualifying investment must be maintained for a minimum period of five years
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI minimum stay: 7 days in year one (14 days each later year)
AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule)
7 days/year
Source AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI fund route: at least €500,000 in a qualifying non-real-estate Portuguese fund
MNE Vistos ARI — one qualifying route is the purchase of at least €500,000 in units of investment or venture-capital funds constituted under Portuguese law, with a maturity of at least five years, whose assets are invested in companies headquartered in Portugal. (Market/legal commentary adds a 60%-Portugal-company allocation test — confirm against the fund prospectus and AIMA checklist before relying on it.)
500000 EUR
Source MNE Vistos ARI — one qualifying route is the purchase of at least €500,000 in units of investment or venture-capital funds constituted under Portuguese law, with a maturity of at least five years, whose assets are invested in companies headquartered in Portugal. (Market/legal commentary adds a 60%-Portugal-company allocation test — confirm against the fund prospectus and AIMA checklist before relying on it.)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI capital-transfer route: €1,500,000 or more
MNE Vistos ARI — a capital transfer of €1,500,000 or more is a qualifying investment route
1500000 EUR
Source MNE Vistos ARI — a capital transfer of €1,500,000 or more is a qualifying investment route
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
ARI job-creation route: at least 10 permanent jobs
MNE Vistos ARI — the job-creation route requires creating at least 10 permanent jobs (a lower count applies where combined with company share-capital investment)
10 jobs
Source MNE Vistos ARI — the job-creation route requires creating at least 10 permanent jobs (a lower count applies where combined with company share-capital investment)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Who runs Portuguese immigration now?

AIMA — Agência para a Integração, Migrações e Asilo. Legacy SEF pages are archived and point readers to aima.gov.pt.

What is the difference between a residency visa and a residence permit?

MNE issues the residency visa (typically four months, two entries). During that window you apply to AIMA for the residence permit. The visa is the bridge, not the long-stay card.

How much income does the passive-income (D7-type) route need?

Is the Golden Visa still available, and how much?

Stay status is Portugal law. Home-country tax traps live on the passport overlays for this destination.

Eight passports · Portugal

Passport overlays for Portugal

Passport	Treaty	Short-stay	Relief	Open
Australia	Signed, not in force	—	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal tax
Singapore	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal tax
South Korea	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal tax
China	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal tax
Japan	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal tax
United Kingdom	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–Portugal 2025 DTC Art 4(2) — dual-resident cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source UK–Portugal 2025 DTC Art 14(2)(a) — ≤183 days in any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal tax
Canada	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CA–PT Convention Art IV(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CA–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal tax
United States	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → competent authority Source US–PT Convention Art 4(2) (Treasury text; IRS Letter 15-0045) — permanent home → centre of vital interests (personal and economic relations) → habitual abode → competent-authority mutual agreement; no nationality rung. Protocol para 3(c) limits when a US citizen/green-card holder counts as a US treaty resident Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source US–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal tax

Other headaches on Portugal SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source ATO 'Countries and jurisdictions that have a tax treaty with Australia' (Attachment A, published 29 May 2025) lists Portugal as 'not yet entered into force'; Treasury media release — the Convention between Australia and the Portuguese Republic was signed 30 November 2023 in Lisbon and will apply only after both countries exchange instruments of ratification Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–PT Agreement Art 18 (IRAS synthesised MLI PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–Portugal 2025 DTC Art 17 (GOV.UK HTML, in force 29 Dec 2025) — subject to Art 18(1), pensions and similar remuneration paid to a resident of a Contracting State shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–PT Convention Art 18 (Treaty Accords id 103231) — pensions/annuities arising in one State and paid to a resident of the other may be taxed in the residence State; source State may also tax; periodic pension source tax ≤ lesser of 15% of gross on the amount exceeding CAD 12,000 in the calendar year Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.