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GUIDES

Explore Portugal’s Golden Visa Program in this 2025 guide, covering eligibility, investment options, application steps, timelines, and paths to residency or citizenship. A strategic opportunity for global investors seeking EU access and long-term benefits.
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Confused about Portugal’s Golden Visa? This essential Q&A answers 30 of the most important questions from investment options and family inclusion to timelines, costs, and EU citizenship. Everything you need to know, clearly explained for 2025.

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A big win of FRESH Portugal on behalf of U.S. Citizens in Portugal - Portuguese tax authorities finally admit no right to tax capital gains in Portugal.
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US Portugal tax treaty full text and some commentary by the FRESH Portugal experts on the relationship between the treaty and Portuguese law.
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A light-hearted cautionary tale of one expat's bold attempt to file his own IRS tax return in Portugal - without a wizard. Discover the charming missteps, bureaucratic twists, and why some things are best left to professionals.
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Portugal Q&A - an ever-green aggregation of questions and answers about Portugal taxes, real estate and immigration
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Portugal’s Urban Simplex is transforming how properties can be converted for residential use. This guide breaks down the legal steps, key benefits, and how investors and homeowners can take advantage of the new rules.
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Compare Portuguese and Italian citizenship requirements after Italy's law changes. Discover why Portugal offers easier paths to EU citizenship through descent, residency, or investment.
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Discover how Portugal’s revamped NHR regime is turning the country into a tax-friendly haven for international musicians, authors, and creatives—offering sunny skies, royalty exemptions, and even capital gains perks. Rock on... tax-free!
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Discover whether Portugal’s D7 Visa or Spain’s Non-Lucrative Visa is the better fit for your passive income lifestyle. We break down key differences in cost, flexibility, work permissions, and residency benefits to help you choose the ideal path to Southern Europe.
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A webinar about taxes in Portugal, NHR 2.0 (IFICI), and related subjects with Green Ocean Global. Full unedited transcript.
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Portugal is calling! Tap into generous R&D funding and enjoy tax-free foreign income with SIFIDE and NHR 2.0. Founders can access VC capital, sunny living, and big tax perks by launching a startup in Portugal.
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Non-resident investors who sold property in Portugal before January 1, 2023, may qualify for a 50% capital gains tax refund. Find out if
you’re eligible!
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Buying real estate in Portugal can be exciting and rewarding, but it’s important to understand the potential risks. Avoid costly mistakes and make informed decisions.
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Discover the best tax strategies for expats in Portugal under the new NHR 2.0 (TISRI) tax regime, and how Golden Visa investors can secure EU residency, reduce taxes, and maximize benefits through Portugal’s innovation-focused incentives. Fresh Portugal helps you make the most of your investment.
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NHR is finally over and is replaced by a new regime. How does it work?
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Portugal's new Decree introduces TISRI, the Tax Incentive for Scientific Research and Innovation, to enhance economic competitiveness. The regulation offers significant tax advantages to skilled professionals and companies driving innovation.
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In a new ruling issued at the end of 2024, the tax authorities have clarified the treatment of income from US LLCs in Portugal.
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Americans are increasingly moving to Portugal, with some ready to relocate now and others preparing for a future move. This article explores visa options like the D7 for passive income earners, the D8 for digital nomads and the upcoming tax changes with TISRI in 2025.
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The article explores the growing trend of Americans moving to Portugal, focusing on two groups: those ready to relocate now and those preparing for a potential future move. It highlights visa options like the D7 for passive income earners and the D8 for digital nomads, while addressing upcoming tax changes with the introduction of TISRI in 2025. It provides practical advice for navigating visas, taxes, and long-term planning.
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As Portugal phases out the NHR program, Americans must adjust their financial plans. With NHR ending for new arrivals after 2025 and benefits expiring in 10 years, Fresh Portugal and Green Ocean offer strategies to maintain financial security in the post-NHR era.
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Considering relocating to Portugal? Portuguese citizenship grants you the freedom to live and work in the EU, plus a high quality of life. With its rich cultural heritage and welcoming atmosphere, Portugal is the ideal place to start a new chapter in Europe.
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Portugal is turning heads in Europe with bold initiatives aimed at attracting young talent. Offering tax breaks, affordable housing, and a real estate guarantee, the country has become a hotspot for professionals under 35. These policies promise better job opportunities and a higher quality of life, making Portugal a top destination for those seeking a fresh start in a dynamic, welcoming environment.
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Portugal has become an increasingly popular destination for Americans looking to relocate, captivated by its affordable lifestyle, breathtaking landscapes, and inviting climate. Whether you’re considering retirement, a slower pace of life, or a fresh start, Portugal has much to offer. Families with children will especially appreciate the country’s strong emphasis on education, family-friendly communities, and a high level of safety. However, thorough planning is crucial before making the move. Here’s what you need to know!
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Dreaming of a holiday home in Portugal? Our 2024 guide covers everything from selecting the right region to navigating legal steps, taxes, and rental licenses. Get tips on avoiding common pitfalls and making a smart purchase, whether you’re after a beach or countryside retreat.
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Our view on the ongoing debate on whether expat immigration is good or bad to Portugal and how should we all go about it.
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Under 35 and buying your first home in Portugal? You may qualify for a new state guarantee that covers 15% of your mortgage. Discover how to take advantage of this opportunity!
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During 2023, we filed approximately 500 tax returns for expats in Portugal at FRESH, over half of them for Americans and about 100 tax returns in the US, for the first time. That is about 10 times more than the second largest firm dealing with expats, so the volume of our filings and the fact that we deal with almost every possible scenario (including UN workers, seafarers, pilots and other interesting cases), gives us unique and interesting insights.
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In this guide, you will find everything you need to know about why Portugal is a top destination for expats. With improved infrastructure, high-quality international schools, affordable private healthcare, and an excellent quality of life, it’s an ideal place to invest and live.
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One of the most challenging decisions we made at FRESH was to refrain from offering free consultations before engaging our services. We understand the concern about paying for a consultation and not receiving value, especially if previous paid consultations elsewhere were disappointing. However, we have chosen not to offer free consultations.
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In a very important decision, Portugal's top tax court rules that NHR cannot be denied due to missed deadline
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We wanted to write a few words to summarise the 2023 tax season.
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Portugal's sunny weather, relaxing way of life, security, and hospitality make it a prime location for retirees, professionals, and families. This guide will help you understand the different visa types if you’re planning to make Portugal your new home.
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Obtaining a Portuguese passport, which is ranked as the 4th strongest in Europe and offers visa-free access to 191 countries, is relatively straightforward through various pathways such as descent, naturalization, marriage, or residency. The process involves determining eligibility, gathering necessary documentation, and submitting an application either physically or online.
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The Portuguese government has announced the closure of the "Expression of Interest" route and introduced a 41-point plan to address immigration backlogs. Key measures include establishing a new immigration court and launching a revised Golden Visa to support vulnerable migrants. Additionally, the administrative court's recent decision may hold the heads of the new immigration agency, AIMA, personally accountable for not meeting statutory deadlines.
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The Portuguese government has announced a comprehensive tax reduction plan aimed at young people under the age of 35. This initiative, part of the broader "You Have a Future in Portugal" plan, seeks to alleviate the financial burden on young professionals and incentivize their economic participation.
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As the premier tax consultancy in Portugal, we come across many people who completely misunderstand what tax planning (and tax consultancy) is and how does it work. Whilst we have no ambition to change everyone's opinion, we do feel that it is time for us to clearly and concisely explain what tax planning (and tax advice) is and advocate for its incredible value.
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The legal framework for remote work in Portugal requires careful navigation, especially around tax laws and social security contributions, with strategies like setting up companies or using simplified tax regimes to mitigate potential issues.
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The article summarises the 7 categories of people who can still apply for NHR if they move to Portugal in 2024
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This comprehensive guide provides essential insights for expatriates considering relocating to Portugal, particularly focusing on the taxation implications and benefits under different programs like the NHR and TISRI. With a significant increase in immigration, Portugal offers a welcoming environment complete with English-speaking schools and affordable private healthcare. The guide outlines the criteria for tax residency, the impact of double taxation treaties, and the EU’s tax directives. It highlights the complexities of tax liabilities, the importance of accurate income declaration, and the potential grey areas in tax regulation. Furthermore, it discusses the phased-out NHR...
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As it’s reporting season, a lot of questions recently on NHR and how is it applied to different types of income.
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A lot of confusion arises from the definition of "Foreign sourced income" and "Portuguese-sourced income".
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One of the most important tools in the toolbox of the tax advisor is identifying income from intellectual property. Tax planning that takes advantage of intellectual property is very common at big corporate level, but unfortunately, rarely utilised when it comes to individual taxpayers due to the niche expertise needed in both tax and intellectual property.
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The day has arrived and our much anticipated tax calculator for expats is finally up and running. Our tax calculator is the first product to estimate taxes for expats under the NHR scheme. There is nothing quite like it.

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One of the side effects of the large rise of Americans moving to Portugal is also the considerable use of unique US structures.
We have already written about the treatment of US LLCs in Portugal and it is now time to say a few words about S Corporations (S Corp / S-Corp) or LLCs that elect to be taxed as S-Corps.
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One of the most frustrating revelations for people moving to other countries is the fact that the employment relationship that they have can rarely continue as such.
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Fresh Portugal's primary focus is optimising the benefits awarded by the NHR regime to expats coming to Portugal.
However, the NHR benefits are subject to a harsh deadline imposed by the tax authorities in Portugal.
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The tax filing season will shortly start.
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While living in Portugal as a British expat can be an attractive proposition due to the tax-friendly environment offered by Portugal's Non-Habitual Residence (NHR) regime, the taxation of dividends from UK companies can be more complex than initially anticipated.
In this blog post, we will explore the tax implications for British expats in Portugal receiving dividends from UK companies, highlighting the challenges of split-year...
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Portugal, like many other countries, has a requirement for individuals to file an annual tax return and classify their income.
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The tax season is over now and as the leader in filing expat tax returns, we plan to soon publish some of our insights.
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As the tax payment deadline approaches, it's essential to explore the available payment methods. Instead of paying the full amount upfront, you can opt to request an installment plan from the Tax Administration. Your request will be reviewed and decided upon. This online request can be initiated through your Finances Portal. If your IRS debt is under €5,000, follow these steps:
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Thank you for choosing Fresh.
For consultation meetings, we recommend spending some time reading the articles on this website and reading about tax in...
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Below is the current list (as of July 2020) of high value activities applicable for a preferential tax rate for employed and self-employed under the NHR regime:
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Preferential treatment for newcomers
Portugal is a wonderful country that offers a lot to its residents. The political climate is stable and the economy is gradually evolving into a modern economy...
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If you ask most people what’s their favourite thing in the world, most would probably choose their spouses, children, the seaside or romantic sunsets.
These are the sort of things that people like to think about and when people are coming to Portugal, they definitely get a lot of the last two.
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We often write about the NHR regime.
One of the peculiarities of the NHR regime and what makes it so complicated is that the exemption from taxation in Portugal of foreign-sourced income depends on whether a person who generates income in a country other than Portugal could be taxed in that country.
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