Moving to Portugal for influencers: after the end of NHR, IFICI and alternatives

Lisbon, Porto and the Algarve are popular with digital nomads. For tax purposes, however, Portugal has lost its attractiveness since the well-known NHR regime has expired.

  • End of NHR and successor regime IFICI
  • Digital Nomad Visa and Stay
  • Double taxation agreement with Germany
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Stefan Karfusehr
Your contact personStefan KarfusehrLawyer · Tax Law, Trademark and Copyright

Portugal as a destination for Creator

The former non-habitual resident regime (NHR) was extremely attractive for newcomers, but has expired for new applicants. The successor regime IFICI, often called NHR 2.0, offers a tax rate of 20 percent on certain income for ten years, but only applies to narrowly defined activities, such as research, technology or certain start-ups. Classic influencer activities are usually not included.

Anyone who moves to Portugal today is therefore usually taxed progressively. Portugal remains attractive as a place to live, but is no longer a classic tax goal. There is a double taxation agreement with Germany. The information on foreign law gives a general overview, as of November 2026. For the implementation, we work together with partner law firms on site.

For whom this is eligible

  • Creators who are primarily looking for quality of life and climate.
  • Creator with tech or start-up related to IFICI.
  • Digital nomads with remote activity.

Tax and legal key points

Ifici

Qualified activities in certain sectors are favored. Whether a creator activity is included must be checked in individual cases and usually denied.

Regular Taxation

Without a special regime, the progressive income tax with high top rates applies. For the self-employed there are simplified regimes with flat-rate cost deductions.

German side

Move tax and residency task. Because Portugal is not a low-tax country, the extended limited tax liability usually does not apply.

Colored wall design in the office
“Portugal is a place of life today, not a tax model.”

Practical examples: typical scenarios

We regularly meet the following scenarios in the consultation. They are anonymized and simplified and show how such cases are typically classified. They do not describe any specific mandates and do not promise a specific result.

Case 1

Old NHR Expectations

Situation: A creator plans to move assuming that ten years will be taxed.

Legal assessment: NHR is no longer open to newcomers, IFICI does not fit in with his work.

Our approach: We calculate the regular burden and compare it with alternatives.

Case 2

Tech creator with start-up

Situation: A creator sets up a software start-up in Lisbon.

Legal assessment: Depending on the activity and recognition of the start-up, IFICI can be considered.

Our approach: We check the requirements with a partner office.

Case 3

Double center of life

Situation: A couple lives partly in Porto, partly in Cologne.

Legal assessment: In the case of residences in both countries, the agreement decides on the center of life interests.

Our approach: We analyze the criteria and make the circumstances clear.

That’s how we go

  1. 1

    Initial Analysis

    We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.

  2. 2

    Destination Country Comparison

    We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.

  3. 3

    Move plan

    You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.

  4. 4

    Implementation and aftercare

    We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.

Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.

Common mistakes to avoid

  • Plan with the old NHR.
  • Accept IFICI without checking the activity requirements.
  • Keep the German apartment.

Frequently asked questions about moving to Portugal

Does NHR still exist?

No longer for newcomers. Successor is IFICI with tight conditions.

Do influencers fall under IFICI?

Usually not, unless the activity falls into a favored area.

Is Portugal still worthwhile for tax purposes?

No longer clear to most creators. It remains popular as a place to live.

Related Topics

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