Portugal

Dividends are taxed at a flat rate of 28% for Portuguese tax residents outside any special regime. The non-habitual resident regime can adjust this rate depending on the source of income.

The classic NHR was closed to new registrations at the end of 2023. A successor regime, more focused on high-value-added activities, is now in place. Check the conditions at the time you arrive.

A moderate lifestyle for a couple with no kids in Lisbon sits around €2,200 to €2,800 per month, housing included, in a non-central residential area.

Yes, at 28% for tax residents. The sale of a primary residence can be fully exempt under conditions of reinvestment in an equivalent property within the European Union.