Immigration & Residence Laws
11 diplomasLei n.º 37/2006, de 9 de agostoLei · Free movement & residence of EU citizens and their family members (transposes Directive 2004/38/EC). - EU registration certificate — câmara municipal (Art. 14.º)
- Third-country family residence card — AIMA (Art. 15.º)
- Permanent residence, EU & family (Art. 10.º)
- EU permanent certificate (Art. 16.º)
- Family-member permanent card (Art. 17.º)
- EU identification rules
Arts. 10.º / 14.º / 15.º / 16.º / 17.º all verified against the DR consolidated text (2026-09-04). Art. 16.º: AIMA issues the EU permanent-residence certificate on request within a maximum of 15 days, depending exclusively on verification of the duration of residence. Art. 17.º: AIMA issues the third-country family member permanent card within a maximum of 3 months of application; it must be applied for before the Art. 15.º card expires; interruptions of residence ≤30 consecutive months do not affect the right.Lei n.º 23/2007, de 4 de julho (REPSAE)Lei · Legal regime for the entry, stay, exit and removal of foreign nationals from Portuguese territory. - Third-country residence permits
- Temporary permit validity & renewal (Arts. 75.º, 78.º)
- Permanent residence (Arts. 76.º, 80.º)
- Cancellation & absence limits (Art. 85.º)
- National residence visas D1–D8 & job-seeker (Arts. 57.º-A, 58.º, 59.º–62.º, 61.º-A, 61.º-B, 64.º)
- Residence permits per visa type (Arts. 88.º, 89.º, 90.º)
- Family reunification (Arts. 98.º, 101.º, 103.º)
- EU Blue Card (Arts. 121.º-A a 121.º-N)
- Golden Visa / ARI (Art. 90.º-A; Art. 3.º n.º 1 al. d))
Consolidated text in force, última alteração 2025-10-22 (Lei n.º 61/2025). Article nodes above verified against the DR consolidated text.Decreto Regulamentar n.º 84/2007, de 5 de novembroDecreto Regulamentar · Regulation implementing Lei n.º 23/2007 (REPSAE). - Residence permit procedures
- Permanent residence documentation (Art. 80.º)
- Consular visa vignette codes (D1–D8)
Portaria n.º 307/2023, de 13 de outubroPortaria · AIMA table of administrative fees and charges (replaces the Portaria 1334-E/2010 fee table). - All AIMA immigration fees (€133 / €351.10 / €440 etc.)
- Golden Visa / ARI fees
- Permanent residence fees
Governs the AIMA fee amounts published in /data/aima-fees.Portaria n.º 1334-D/2010, de 31 de dezembroPortaria · Models and fees for EU citizen / family-member documents under Lei n.º 37/2006. - EU citizen / family document fees (€15 / €18 etc.)
- EU document models
The consolidated version already incorporates the fee update from Portaria n.º 13/2024.Portaria n.º 59-A/2022, de 28 de janeiro (2.ª alteração à Portaria n.º 328/2018, de 19 de dezembro — Tech Visa)Portaria · Tech Visa — company certification regime for hiring highly qualified third-country nationals (and intra-company transferees). - Tech Visa company certification (sociedades comerciais with sede/estabelecimento estável)
- Termo de Responsabilidade issued by certified company (Art. 7.º)
- 12-month minimum contract & salary ≥ 2.5× IAS (Art. 4.º n.º 1 al. d)
- 50% workforce-proportion cap (Art. 4.º n.º 1 al. b)
- Intra-company transfer eligibility, 3–12 / 3–6 months prior employment (Art. 5.º-A)
- Residence visa/permit basis Art. 61.º n.º 1 al. c) → Art. 90.º n.º 1 al. c), Lei 23/2007
Base regime is Portaria n.º 328/2018, de 19 de dezembro (previously amended by Portaria n.º 99/2019, de 4 de abril). The 50% workforce cap (Art. 4.º al. b) is cross-confirmed via the IAPMEI Tech Visa FAQ. Governs the Tech Visa facts published in /data/visas.Portaria n.º 208/2017, de 13 de julhoPortaria · Delimitation of the interior territories ("territórios do interior") benefiting from territorial-cohesion / incentive measures. - Definition of "territórios do interior" referenced by the Tech Visa 80% workforce cap (Portaria n.º 328/2018 Art. 4.º n.º 1 al. b)
Referenced by the Tech Visa workforce-proportion cap: companies operating mainly in these interior territories may contract up to 80% (rather than 50%) of their workforce under the programme.Portaria n.º 344/2017, de 13 de novembro (Startup Visa — certificação de incubadoras)Portaria · Startup Visa — certification regime for incubators hosting non-EU entrepreneurs. - Startup Visa incubator certification & obligations
- Incubator physical-incubation requirement (Art. 4.º al. i)
- Residence visa/permit basis Art. 60.º n.º 2 al. c) → Art. 89.º n.º 4, Lei 23/2007
Portaria n.º 275/2018 (1.ª alteração) changed the composition of the programme monitoring committee. Applicant/project conditions live in Despacho Normativo n.º 4/2018.Despacho Normativo n.º 4/2018, de 2 de fevereiro (Startup Visa)Despacho Normativo · Startup Visa — programme regulation: applicant conditions and the electronic procedure. - Own-funds requirement 12× IAS per founder (Art. 5.º)
- €325,000 turnover/asset 5-year growth target (Art. 5.º n.º 3)
- Up to 5 founders per project
- Incubation contract & IAPMEI Declaração de Aceitação (Arts. 6.º, 7.º)
Regulamento próprio of the Startup Visa referenced by Portaria n.º 344/2017. Numeric thresholds cross-confirmed via the IAPMEI Startup Visa Guia de Candidatura and FAQ. Governs the Startup Visa facts published in /data/visas.Lei n.º 37/81, de 3 de outubro (Lei da Nacionalidade), alterada pela Lei Orgânica n.º 1/2026, de 18 de maioLei · Portuguese Nationality Law, as reformed by the 2026 amendment (in force since 19 May 2026). - Naturalisation residence timelines — 7 yrs (lusophone/CPLP + EU) / 10 yrs (others) (Art. 6.º n.º 1 al. b))
- Legal-residence counting — periods holding a valid residence title, within a 6/9/12-year window (Art. 15.º)
- A2 Portuguese language requirement (Art. 6.º n.º 1 al. c); the A2 level itself is set in the Regulamento)
- Criminal-record bar — effective prison > 3 yrs for enumerated serious crimes; rebuttable presumption (Art. 6.º n.º 1 al. f), n.os 11 & 14)
- Marriage / união de facto route — more than 3 years (Art. 3.º n.os 1 & 3)
- Sephardic-Jewish descendants route — revoked (Art. 6.º n.º 7)
Verified against the DR consolidated text (viewed 2026-08-28; in force, última alteração 2026-05-18 — Lei Orgânica n.º 1/2026 + Declaração de Retificação n.º 17/2026). Art. 6.º n.º 1: the requirements are assessed "no momento do pedido"; al. b) — legal residence for at least 7 years for nationals of Portuguese-official-language (CPLP) countries and EU Member-State citizens, or 10 years for other nationalities; al. c) — sufficient knowledge of Portuguese proven by test or certificate (the A2 CEFR level is fixed by the Regulamento da Nacionalidade Art. 25.º, not by the Law itself); al. f) — no conviction (final judgment) with an effective prison term exceeding 3 years for terrorism, violent / especially violent crime, highly organised crime, crimes against State security or aiding illegal immigration, a rebuttable presumption assessed by the Public Prosecutor (n.os 11, 14). Art. 15.º: legal residence counts the periods spent holding a valid residence title, summed within a maximum 6/9/12-year window (n.º 3) — so the residence clock runs from issuance of the residence permit, not from arrival or from the application. Art. 3.º n.os 1 & 3: a foreigner married to, or in a união de facto (with judicial recognition) with, a Portuguese national for more than three years may acquire nationality by declaration. Art. 6.º n.º 7 (the Sephardic-Jewish descendants route) is [Revogado] — the route has ended. Lei Orgânica n.º 1/2026 raised the residence period from 5 to 7/10 years; in force 19 May 2026.Decreto-Lei n.º 237-A/2006, de 14 de dezembro (Regulamento da Nacionalidade Portuguesa), alterado pelo Decreto-Lei n.º 26/2022, de 18 de marçoDecreto-Lei · Regulation of the Portuguese Nationality Law — evidential rules, including the A2 language level and the legal-residence proof. - Proof of Portuguese-language knowledge — A2 CEFR level (Art. 25.º n.º 2)
- CIPLE (Português Língua Estrangeira) test route (Art. 25.º n.º 2 al. c)
- Proof of legal residence issued by AIMA (Art. 25.º n.º 1)
Regulamento of Lei n.º 37/81. Art. 25.º n.º 2 al. d)/e) require a certificate attesting "nível A2 ou superior do Quadro Europeu Comum de Referência para as Línguas"; al. c) is the CIPLE test route. Decreto-Lei n.º 26/2022 (1.ª alteração) reworked the language-proof procedures. The DR consolidated última alteração is 2025-07-23 (DL 26/2022 highlighted here as the language-proof amendment, not necessarily the last). Verified against the DR consolidated text 2026-08-28.Tax Laws
9 diplomasLei n.º 82/2023, de 29 de dezembro (Orçamento do Estado 2024)Lei · State Budget 2024 — created the IFICI regime by adding Art. 58.º-A to the EBF. - IFICI legal basis (EBF Art. 58.º-A)
Estatuto dos Benefícios Fiscais (EBF), art. 58.º-ACódigo · The IFICI tax regime — 20% special IRS rate plus a foreign-income exemption for qualifying activities. - IFICI 20% IRS rate
- IFICI foreign-income exemption
- IFICI eligible categories
Link is the EBF consolidated base; Art. 58.º-A is the IFICI article inserted by Lei n.º 82/2023.Portaria n.º 352/2024/1, de 23 de dezembroPortaria · Regulation of the IFICI regime — eligible activities, professions and registration procedure. - IFICI eligible activities & entities
- IFICI registration procedure
- IFICI deadline (15 January)
No consolidated view published yet; link is the DR detail page for the enacting Portaria.Código do IRS (CIRS) — Decreto-Lei n.º 442-A/88, de 30 de novembroCódigo · Personal Income Tax Code — filing deadlines, income categories and the IFICI 20% mechanism. - IRS filing deadline
- IFICI 20% mechanism
- Income categories (A, B, etc.)
Código Fiscal do Investimento — Decreto-Lei n.º 162/2014, de 31 de outubroCódigo · Investment Tax Code — RFAI and SIFIDE II incentives referenced by IFICI entity conditions. - RFAI conditions
- SIFIDE II conditions
- IFICI entity eligibility
Lei n.º 64/2025, de 7 de novembroLei · IRC (corporate tax) rate reduction — lowers the general rate and the SME first-bracket rate. - IRC general rate (→ 19%)
- IRC SME rate (15% on first €50k)
Amending act (DR detail page). SME 15% rate applies from tax periods starting on/after 1 Jan 2026.Lei n.º 73-A/2025, de 30 de dezembro (Orçamento do Estado 2026)Lei · State Budget 2026 — sets the 2026 IRS Art. 68.º brackets, the mínimo de existência, and the IAS / RMMG anchors. - IRS 2026 brackets (CIRS Art. 68.º)
- Mínimo de existência 2026 — €12,880 (CIRS Art. 70.º)
- IAS 2026 anchor — €537.13
- RMMG 2026 anchor — €920
Enacting act for the 2026 tax year. Governs the IRS bracket table and mechanics published in /data/income-tax-irs.Código do IRC (CIRC) — Decreto-Lei n.º 442-B/88, de 30 de novembroCódigo · Corporate Income Tax Code — general and SME rates (Art. 87.º) and the derrama estadual (Art. 87.º-A). - IRC general rate 19% (2026) & SME 15% on first €50k (Art. 87.º)
- Derrama estadual brackets 3% / 5% / 9% (Art. 87.º-A)
Rate figures set by Lei n.º 64/2025 (see above). Governs the IRC facts published in /data/corporate-tax-irc.Código do IVA (CIVA) — Decreto-Lei n.º 394-B/84, de 26 de dezembroCódigo · Value-Added Tax Code — rates by territory (Art. 18.º) and the small-business exemption (Art. 53.º). - IVA rates — mainland / Açores / Madeira (Art. 18.º)
- Small-business exemption €15,000 turnover (Art. 53.º)
Governs the IVA facts published in /data/vat-iva.Social Security Law
1 diplomaCódigo dos Regimes Contributivos do Sistema Previdencial de Segurança Social (Código Contributivo) — Lei n.º 110/2009, de 16 de setembroCódigo · Social Security Contributions Code — contribution rates and bases for employees, company officers and the self-employed. - Employee contributions — 11% worker + 23.75% employer
- Company officers (MOE) — 34.75% (protected) / 29.6% (other)
- Self-employed rate 21.4% & relevant-income base
- Sole entrepreneurs / EIRL — 25.2%
- Contracting-entity levy — 7% / 10%
Contribution rates cross-confirmed against the PwC Guia Fiscal 2026. Governs the social-security facts published in /data/social-security. The self-employed base is now grounded verbatim in the Código Contributivo: Art. 162.º (70% services / 20% goods coefficients), Art. 151.º-A (quarterly declaration), Art. 163.º n.º 1 (1/3 monthly base) and n.º 5 (12× IAS cap), Art. 164.º (±25% option, in 5% steps).Healthcare Laws
4 diplomasLei n.º 95/2019, de 4 de setembro (Lei de Bases da Saúde)Lei · Health Framework Law — establishes the Serviço Nacional de Saúde as the central instrument for the right to health protection, universal in scope. - SNS framework & the right of legal residents to access healthcare
- Universality of the Serviço Nacional de Saúde
Cited at the instrument level for the SNS framework underpinning /data/sns-healthcare. The article-level conditions for foreigners’ access to SNS services are detailed in Decreto-Lei n.º 113/2011 (see below); the taxas-moderadoras regime is in Decreto-Lei n.º 37/2022. Verified against the DR detail page 2026-08-28.Decreto-Lei n.º 52/2022, de 4 de agosto (Estatuto do SNS)Decreto-Lei · Statute of the National Health Service — organises the SNS and creates the Direção Executiva do SNS (DE-SNS, I. P.). - Organisation of the Serviço Nacional de Saúde
- Direção Executiva do SNS (DE-SNS)
The current Estatuto do SNS, approved to complement the 2019 Lei de Bases da Saúde. Cited at the instrument level for /data/sns-healthcare; linked to the DR consolidated text. Verified 2026-08-28.Decreto-Lei n.º 113/2011, de 29 de novembroDecreto-Lei · Access to SNS services (regulates who may access the SNS and, historically, the taxas moderadoras). - Rules on access to SNS services, including by resident foreign nationals
- Historical taxas-moderadoras regime (values largely abolished by DL 37/2022)
Cited at the instrument level. The user-fee (taxa moderadora) values it regulated were abolished for almost all SNS services by Decreto-Lei n.º 37/2022. Article-level detail is not asserted. Verified against the DR consolidated text 2026-08-28.Decreto-Lei n.º 37/2022, de 27 de maioDecreto-Lei · Abolished taxas moderadoras across almost all SNS services from 1 June 2022, retaining them only for non-referred hospital emergency attendances. - End of taxas moderadoras in the SNS (from 1 June 2022)
- Remaining taxa moderadora — non-referred hospital emergency (urgência)
In force 1 June 2022. Removed user fees from health-centre consultations, prescribed exams/analyses and first & follow-up hospital consultations; a taxa moderadora remains only for hospital emergency attendance without prior SNS referral. Governs the taxas-moderadoras fact in /data/sns-healthcare. Verified against the SNS notice and the DR detail page 2026-08-28.Property Tax Laws
5 diplomasCódigo do IMT (CIMT) — Decreto-Lei n.º 287/2003, de 12 de novembroCódigo · Municipal Property Transfer Tax Code — the IMT rate tables (Art. 17.º) and the blacklist rate. - IMT progressive tables I / II / III (Art. 17.º) — HPP, IMT Jovem, secondary housing
- IMT flat rates — rural 5%, other urban 6.5% (Art. 17.º)
- IMT blacklist rate 10% (Art. 17.º n.º 4)
The 2026 IMT tables (Art. 17.º) were updated by OE2026 (Lei n.º 73-A/2025) and published by the Autoridade Tributária in Ofício-Circulado n.º 40129/2026. Governs the IMT facts published in /data/property-tax.Ofício-Circulado n.º 40129/2026 (Autoridade Tributária e Aduaneira)Despacho Normativo · AT administrative circular publishing the updated 2026 IMT rate tables and abatements. - IMT tables I / II / III for 2026 (value brackets, marginal rates, parcela a abater)
Administrative instruction (not a Diário da República act). Publishes the 2026 IMT brackets and abatements applied in /data/property-tax; the underlying rule is CIMT Art. 17.º as amended by OE2026.Código do IMI (CIMI) — Decreto-Lei n.º 287/2003, de 12 de novembroCódigo · Municipal Property Tax Code — the IMI rates (Art. 112.º) and the AIMI regime (Arts. 135.º-A ff.). - IMI rates — urban 0.3%–0.45%, rural 0.8%, vacant/ruined agravamento (Art. 112.º)
- AIMI allowance €600,000 / €1,200,000 joint (Arts. 135.º-A ff.)
- AIMI rates — companies 0.4%, individuals 0.7% / 1% / 1.5% (Art. 135.º-F)
Approved by the same Decreto-Lei n.º 287/2003 as the CIMT. Governs the IMI and AIMI facts published in /data/property-tax.Código do Imposto do Selo (CIS) e Tabela Geral do Imposto do Selo (TGIS) — Lei n.º 150/99, de 11 de setembroCódigo · Stamp Duty Code and General Table — property acquisition (Verba 1.1), gratuitous transfers (Verba 1.2) and credit use (Verba 17.1). - Stamp duty on onerous property acquisition 0.8% (TGIS Verba 1.1)
- Stamp duty on gratuitous transfers 10%, with spouse/descendant/ascendant exemption (TGIS Verba 1.2; CIS Art. 6.º)
- Stamp duty on credit use 0.04%/0.50%/0.60% (TGIS Verba 17.1)
The exemption for spouse/união de facto, descendants and ascendants on gratuitous transfers is in CIS Art. 6.º. Governs the stamp-duty facts published in /data/property-tax.Decreto-Lei n.º 97/2026, de 20 de maioDecreto-Lei · Housing-tax package — created the flat 7.5% IMT on acquisitions of urban residential property by non-residents (CIMT Art. 17.º n.º 10–12), with residency/letting carve-outs and a refund mechanism. - Non-resident IMT — flat 7.5% on urban residential property (CIMT Art. 17.º n.º 10)
- Carve-outs: already-resident / becomes-resident within 2 yrs / moderate-rent long-term let (Art. 17.º n.º 10 a)–c))
- Refund of the difference down to the normal progressive rates, on request within 6 months (Art. 17.º n.º 11–12)
- Moderate-rent cap €2,300/month = 2.5× RMMG (DL 97/2026 Art. 2.º n.º 2 al. a))
- 10% IMT agravamento where an HPP-reduced-rate purchase is not assigned to HPP (anti-abuse)
Enacting act (DR detail page; PDF at files.diariodarepublica.pt/1s/2026/05/09700/0001400040.pdf). The 7.5% is based on tax residency (IRS Art. 16.º), not nationality — EU and non-EU buyers treated the same. Scope: urban residential property only (not land, commercial or rural). Governs the non-resident IMT facts published in /data/property-tax. Read verbatim from the DR PDF 2026-08-28.Vehicle Tax Laws
2 diplomasCódigo do ISV — Lei n.º 22-A/2007, de 29 de junhoCódigo · Vehicle Tax Code — the cilindrada and CO2 components (Art. 7.º Tabela A) and the used-vehicle age reduction (Art. 11.º Tabela D). - ISV cilindrada component (Art. 7.º Tabela A)
- ISV CO2 component — WLTP petrol / diesel (Art. 7.º Tabela A)
- ISV used-vehicle age reduction (Art. 11.º Tabela D)
The CISV and the CIUC were both approved by Lei n.º 22-A/2007. Older/NEDC-typed vehicles use a distinct CO2 table under Art. 7.º. Governs the ISV facts published in /data/vehicle-tax.Código do IUC — Lei n.º 22-A/2007, de 29 de junhoCódigo · Road Tax Code — the Categoria B rate structure (Art. 10.º): cilindrada band, CO2 band, year coefficient and the CO2 additional levy. - IUC Categoria B cilindrada & CO2 bands (Art. 10.º)
- IUC year-of-registration coefficient (Art. 10.º n.º 3)
- IUC CO2 additional levy for cars registered after 2017 (Art. 10.º)
Governs the IUC facts published in /data/vehicle-tax. The Art. 10.º n.º 3 coefficient mechanism is verbatim in the primary code; the exact numeric coefficients (2007=1.00; 2008=1.05; 2009=1.10; 2010+=1.15, redação da Lei n.º 42/2016) are confirmed against the Autoridade Tributária / Portal das Finanças transcription of Art. 10.º (the DR consolidated node states the mechanism but does not render the table). Decreto-Lei n.º 161/2026 restructures IUC billing/payment (2027 transitional, 2028 definitive) with no 2026 rate change.Administrative Law
2 diplomasCódigo do Procedimento Administrativo (CPA) — Decreto-Lei n.º 4/2015, de 7 de janeiroDecreto-Lei · Administrative Procedure Code — the legal backstops that protect a renewal while documents are pending. - Renewal legal backstop (Art. 119.º n.º 3)
- Procedure desertion rule (Art. 132.º)
Art. 128.º now sets a 60-day general decision deadline (max 90 on reasoned prorogation) — changed from the original flat 90 days by Decreto-Lei n.º 11/2023 (effects 2023-03-01). Missing it is "incumprimento do dever de decisão" (Art. 129.º), and silence is not approval unless a law attaches deferimento tácito (Art. 130.º). The court remedy is in the CPTA (cpta-lei-15-2002).Código de Processo nos Tribunais Administrativos (CPTA) — Lei n.º 15/2002, de 22 de fevereiroLei · Administrative Courts Procedure Code — the remedies to compel an overdue visa/residence decision. - Urgent intimação for rights/freedoms/guarantees (Arts. 109.º–111.º)
- Action to condemn the authority to issue an omitted act (Arts. 66.º–67.º)
- Remedy for overdue consular visa / AIMA residence decisions
The intimação para proteção de direitos, liberdades e garantias (Arts. 109.º–111.º) and the condenação à prática de ato devido (Arts. 66.º–67.º) compel a decision once the legal deadline has lapsed; they lie against MNE consular posts and AIMA alike. The Supremo Tribunal Administrativo confirmed the intimação route for overdue AIMA residence decisions in the Acórdão de Uniformização de Jurisprudência n.º 11/2024. Grounds the visa-overdue-decision-remedy fact in data/gov/visas.ts.Como usamos isto: cada taxa, prazo e regra do Registo de Dados de Portugal remonta a um dos diplomas acima. Uma alteração em qualquer página do Diário da República é um sinal para reverificar — nunca é publicada nos dados automaticamente. Fonte: Diário da República (diariodarepublica.pt), legislação consolidada quando disponível.