Taxes on the D8: residency, IFICI and US rules

The D8 is an immigration status, not a tax regime. Whether and how Portugal taxes you depends on tax-residency rules. These guides explain the rules and point you to official sources; get a tax advisor for your numbers.

• Will I become a tax resident in Portugal on a D8 visa?Not automatically. You're a Portuguese tax resident if you spend over 183 days there in a 12-month period or have a home suggesting habitual residence.
• What replaced Portugal's NHR, and can D8 holders use it?NHR closed to most new residents in 2024. Its successor IFICI ('NHR 2.0') taxes qualifying income from listed activities at 20%. Who qualifies.
• How do the US–Portugal tax treaty and social security agreement work for D8 holders?The US and Portugal have an income tax treaty and a social security (totalization) agreement. What they mean for a US remote worker on a D8.