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Portugal residency requirements: does dividend income count?
We track 1 Portugal residency route. Short answer, from official sources: dividend or investment income can count toward D7 passive-income visa.
Does Portugal accept dividends?
- D7 passive-income visa YesYes – applicants living on income from movable or immovable property, intellectual property or financial investments (aplicações financeiras) qualify, with proof of the amount and its availability in Portugal (Portaria 1563/2007, art. 5(6)(b)). Source: files.diariodarepublica.pt
Checked 2026-10-26. Compare every country →
3 verified facts · 1 not yet verified · 0 conflicting
1. D7 passive-income visa
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Income floor | Means of subsistence are set by reference to the minimum monthly wage (RMMG), net of social security contributions: 100% for the first adult, 50% for each further adult, 30% for each child under 18 or dependent adult child, held for at least 12 months (Portaria 1563/2007, arts. 2 and 5). The RMMG is EUR 920 from Jan 1, 2026 (Decreto-Lei 139/2025). | Verified | files.diariodarepublica.pt files.diariodarepublica.pt dgert.gov.pt | 2026-10-26 |
| Do dividends count? | Yes – applicants living on income from movable or immovable property, intellectual property or financial investments (aplicações financeiras) qualify, with proof of the amount and its availability in Portugal (Portaria 1563/2007, art. 5(6)(b)). | Verified | files.diariodarepublica.pt | 2026-10-26 |
D7 passive-income visa details → Check your dividend income against this floor
Tax in Portugal
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Tax on foreign dividends | Foreign dividends received by residents are taxed at 28% (AT binding ruling). | Verified | info.portaldasfinancas.gov.pt | 2026-10-26 |
| Tax on crypto gains | Not yet verified. | Not yet verified | — | 2026-10-26 |
Your home country may still tax your dividends; check its rules.
How it's taxed in Portugal
Last verified: 2026-10-26Portugal tax on your dividends
Local treatment of a US return-of-capital payout can differ from its US label.
- Foreign dividends Foreign dividends received by residents taxed at 28% (AT binding ruling).
- US return-of-capital payouts
- Portugal IFICI (‘NHR 2.0’) IFICI beneficiaries: foreign-source capital income (category E) is, as a rule, exempt; income paid by entities in blacklisted low-tax jurisdictions is excluded (taxed at 35%). Eligibility conditions are not shown here; check the Autoridade Tributária guidance.
- Portugal old NHR regime
If you're a US citizen living here
- Worldwide taxation U.S. citizens and resident aliens abroad are taxed on worldwide income; the dividend/ROC rules above apply exactly as for U.S. residents.
- Foreign earned income exclusion The Foreign Earned Income Exclusion does not cover dividends or other investment income.
- FBAR FBAR (FinCEN 114) required if foreign financial accounts total more than $10,000 at any time in the year.
- Form 8938 (living abroad) Form 8938 (living abroad): > $200k year-end or > $300k anytime (single/MFS); > $400k / $600k (joint).
General information from official sources, not tax advice. Talk to a qualified tax professional. ROC status is set by the issuer each year from its earnings and profits; it is an expectation, not a guarantee.
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How we check
We only publish a figure or rule when a government, consulate, or tax authority source confirms it. Where official sources disagree, we say so and show neither figure as fact. Methodology.
Estimates, not tax or legal advice. Consulates often apply their own figures and exchange rates. Immigration rules change; confirm with the official authority or a licensed immigration lawyer. Not legal advice.
Where dividend income does count
Countries with a route where the official source says dividend or investment income qualifies: Argentina, Belize, Chile, Cyprus, Dominican Republic, Ecuador, El Salvador, France, Greece, Italy, Spain, Thailand. Run the calculator →