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Golden Visa

Investors Residence Permit Programme in Portugal

Investments

Portugal has a Residence Permit programme for Investors (known as Golden Visa), which enable non-EU citizens to invest in Portugal and obtain a temporary residence permit.

The applicants may qualify for “Golden Visa” via one of the following investments:
 

  • The acquisition of real estate with a value equal to, or greater than, EUR 500,000; or
  • The acquisition of real estate with construction dating back more than 30 years or located in urban regeneration areas, for refurbishing, for a total value equal to or above EUR 350,000.

This type of investment may be made by more than one individual, as long as each one invests at least EUR 500,000, or as shareholder of a single member limited company.

  • A transfer of capital to Portugal of at least EUR 1,000,000, including investment in shares; or
  • A transfer of capital equal to, or greater than, EUR 350,000, that is aimed at developing and enhancing research activities developed by public or private scientific institutions, integrated into the national scientific and technological system; or
  • A transfer of capital equal to, or greater than, EUR 250,000, that is aimed at the investment or support of artistic production, recovery or maintenance of national cultural heritage, through certain legally defined institutions; or
  • A transfer of capital equal to, or greater than, EUR 350,000, for the acquisition of units of investment funds or venture capital funds dedicated to the capitalization of companies and incorporated under Portuguese law, whose maturity, at the moment of the investment, is, at least, of five years, and, at least, 60% of the investment is realized in commercial companies with head office in Portugal.

  • vii. Creation of at least 10 new jobs; or
  • viii.Capital transfer in the amount of EUR 350,000, or higher, for incorporation of a commercial society with head office in Portugal, combined with the creation of five permanent working jobs, or for the reinforcement of the share capital of a commercial society with head office in Portugal, already incorporated, with the creation or maintenance of working jobs, with a minimum of five permanent jobs, and for a minimum period of three years.

The amounts for minimum quantitative requisites for investment may be reduced by 20% when the investment is carried out in low density Portuguese territory (defined in Portuguese law)

Advantages

The Golden Visa may provide for the following advantages:

Visa Exemption

Visa exemption to enter in Portugal and to travel in the Schengen area (26 EU countries).

Stay in Portugal

Live and work in Portugal.

Conditions of stay

Minimum mandatory permanence period in Portuguese territory: 7 (seven) days during the first year and 14 (fourteen) days in the subsequent years.

Family Reunification

Family reunification (spouse, minor children, children over 18, children above 18 who are still studying and are financially dependent on the applicant and parents who are financially dependent on the applicant).

Permanent Residence

Possibility to apply for permanent residence (after completing 5 years and comply with the other requirements).

Citizenship

A person may apply for Portuguese citizenship provided that he/she has legally resided in Portugal for at least 6 years and comply with the other requirements.

Tax considerations for individuals who wish to become tax resident in Portugal:

Pros

  • Special tax regime for Non Habitual Resident (NHR), who transfer tax residency to Portugal and have not been considered as tax resident in the past five years.
  • Under the NHR, income derived from “high value-added activities” is taxed at a 20% rate.
  • Under the NHR Regime, foreign pension income should be exempted from taxation in Portugal.
  • Under the NHR, foreign interest and dividends may be exempted from taxation in Portugal.
  • Tax Authorities issue tax resident certificates for NHR taxpayers.
  • Capital Gains arising from the sale of shares are, in general, taxed at a flat rate of 28%.
  • There is no inheritance/gift nor wealth tax.
  • Special tax regime for Non Habitual Resident (NHR), who transfer tax residency to Portugal and have not been considered as tax resident in the past five years. 

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How can we assist?

  • Analysis and identification of the necessary procedures for the chosen investment to apply for the Golden Visa.
  • Assistance with the preparation of the documentation and application for the Golden Visa of the principal applicant and family and follow up until the acquisition of the Golden Visa.
  • Tax Registration / Non-Habitual Residents Registration.
  • Preparation and filing of the Portuguese personal income tax return (including a tax estimate) and related compliance.

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Contacte-nos

Ana Duarte

Director, PwC Portugal

Tel: +351 213 599 671

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