Portugal (D7)

• Monthly minimum (USD): $965
• Monthly minimum (native): 870 EUR
• Multiple of minimum wage: 1×
• Savings alternative: $12K

Pension statements, dividend/rental income evidence, or other recurring passive income proof for 6-12 months

1x Portuguese minimum wage (EUR 870/mo). +50% for spouse, +30% per child. D7 income must be passive (pension, rents, dividends, royalties) — NOT remote work income (use D8 for that).

• Becomes tax resident: After 183 days OR habitual residence
• Special regime: NHR closed to new applicants March 2024; IFICI replacement does NOT cover most pensioners
• Foreign income: Once tax-resident, worldwide income taxable at progressive PIT 14.5%–48%. Pensions, capital gains, dividends all taxable. Some DTAs may give relief.

D7 historically paired with NHR for retirees (10% pension tax). With NHR gone, US retirees face standard Portuguese tax. Tax-treaty with US prevents double taxation but does not eliminate higher-rate Portugal tax.

• Must work for foreign employer: No
• Local clients allowed: No
• Local employment allowed: No
• Self-employed accepted: No
• Salaried vs freelance: neither — passive income only

• Spouse: Yes
• Children under 18: Yes
• Dependent adult children: Yes
• Parents dependent: Yes
• + Income per dependent: $480

+50% income for spouse, +30% per child or dependent. Dependent adult children up to 26 in education. Dependent parents over 65.