AIAIG Opinion · Global Insights - AIAIG

AIAIG Opinion2025年12月10日

Portugal's NHR Tax Regime: A Guide with Golden Visa, D2, and D7 Visas

This article systematically explains the core logic of Portugal's Non-Habitual Resident (NHR / IFICI) tax regime: who can apply, how to become a Portuguese tax resident, and how to legally reduce domestic income tax and avoid double taxation on foreign income during the ten-year preferential period. It also details the basic characteristics of three immigration pathways: the Golden Visa, D2 Entrepreneur Visa, and D7 Passive Income Visa, analyzing how different visa holders can combine them with NHR / IFICI for tax planning in practice. Through typical cases, it showcases the advantages and limitations of the system, helping Chinese investors, entrepreneurs, and retirees who are preparing to or have already moved to Portugal to better understand the boundaries and risks of this 'legal tax-saving tool'.