Tax, economy, and demographics

Dimension	Indonesia	Portugal
Corporate income tax	22%High	19%Moderate
Corporate tax basis	Residence-basedResidence-based	WorldwideWorldwide
Personal income tax (marginal)	35%Moderate	48%High
Personal tax basis	WorldwideWorldwide	WorldwideWorldwide
Population	287.9 M×27	10.8 M
Area	1,904,569 km²×21	92,212 km²
Population density	151 /km²	117 /km²
Capital	Jakarta	Lisbon
Currency	IDR (Indonesian rupiah)	EUR (Euro)
Main airport	CGK (Soekarno-Hatta International Airport)	LIS (Humberto Delgado Airport)
Phone code	+62	+351
Internet TLD	.id	.pt

Visa access controls

Your access

Pick your nationality above to see how long you can stay in each country and whether you need a visa.

Passport power

Mobility strength of each country's passport, useful if you are weighing it as a future citizenship.

Indonesia passport

#64

Henley rank

70

Visa-free destinations

Portugal passport

#5

Henley rank

184

Visa-free destinations

• Schengen visa-free
• UK visa-free
• US ESTA
• Canada eTA
• Australia eTA

Verdict

For professionals who prioritize open society index, Portugal leads with 8.8 / 10 versus 4.6 / 10 for Indonesia. On banking index, Portugal is at 8.4 / 10 compared with 5.2 / 10 for Indonesia.

Frequently asked questions

• Indonesia

  Can foreign residents open bank accounts and deploy capital in Indonesia without friction?

  Banking is regulated by Otoritas Jasa Keuangan (OJK), Indonesia's Financial Services Authority established under Law No. 21 of 2011, which took over banking supervision from Bank Indonesia at the end of 2013 and whose mandate was later reinforced by the Financial Sector Development and Strengthening Law (P2SK Law No. 4 of 2023). Bank Indonesia (BI), the central bank, retains monetary policy, payment system oversight, macro-prudential supervision, and foreign exchange regulation. The market counts around 105 commercial banks as of mid-2025, with the four state-owned banks (Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Mandiri, and Bank Tabungan Negara) playing a central role in retail and government-linked banking, and the private Bank Central Asia (BCA) ranking as the leading private bank. Account opening for holders of a limited stay permit (KITAS) is generally feasible and often completed within a few business days depending on the bank and branch, with banks commonly requesting a passport, a valid residence permit, residential address details, a Nomor Pokok Wajib Pajak (NPWP) tax identification number, and an initial deposit that varies by bank and account type and frequently falls in the IDR 500,000 to 1,000,000 range. Source of funds checks are applied on a risk-based basis through customer due diligence rather than a single universal threshold, while cash transactions of at least IDR 500,000,000 in one business day must be reported to the financial intelligence unit Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK) under Law No. 8 of 2010. Indonesia became a full member of the Financial Action Task Force (FATF) in October 2023 and is not listed on the FATF grey or black lists. Indonesia operates a Foreign Account Tax Compliance Act framework with the United States through an intergovernmental agreement, and separately participates in the Common Reporting Standard for automatic exchange of financial account information with partner jurisdictions including European Union member states, the United Kingdom, Singapore, and Australia. Domestic financial transactions must be conducted in IDR under Bank Indonesia Regulation 17/3/PBI/2015 effective July 2015, with limited exceptions for activities such as export and import settlement and interbank foreign currency transactions. Foreign currency cash purchases against the rupiah without underlying transaction documents are capped at USD 50,000 per party per month since 1 April 2026 under Board of Governors Regulation (PADG No. 7 of 2026), a threshold scheduled to be lowered further to USD 25,000 from June 2026. Deposit insurance through Lembaga Penjamin Simpanan (LPS) covers eligible deposits up to IDR 2,000,000,000 per depositor per bank. Foreign nationals with a valid stay permit can own a landed residence under a Hak Pakai (Right to Use) title and an apartment unit under a strata title Hak Pakai certificate (Sertifikat Hak Pakai atas Satuan Rumah Susun), subject to minimum value thresholds set regionally such as IDR 5,000,000,000 in Jakarta, while Hak Guna Bangunan (Right to Build) is available to foreign interests only through an Indonesian foreign-owned company (PT PMA) and Hak Milik freehold remains reserved to Indonesian citizens. Agricultural land ownership is prohibited for foreigners. Crypto asset supervision was transferred from the Commodity Futures Trading Regulatory Agency (Bappebti) to OJK and BI effective 10 January 2025 under Government Regulation No. 49 of 2024 and OJK Regulation No. 27 of 2024, with a transition period running to 10 January 2027 during which legacy Bappebti licences remain valid. Foreign investment in Indonesian listed securities is permitted through the Indonesia Stock Exchange via OJK-licensed local brokers, subject to sector-specific foreign ownership limits set under the Positive Investment List (Presidential Regulation No. 10 of 2021 as amended by No. 49 of 2021), with the banking sector cap at 99 percent.

• Portugal

  Can foreign residents open bank accounts and deploy capital in Portugal without friction?

  Banking is supervised by Banco de Portugal within the European Central Bank Single Supervisory Mechanism, under which significant institutions are supervised directly by the European Central Bank while smaller banks remain under national oversight. The largest banks are Caixa Geral de Depósitos, the state-owned market leader by assets, Millennium BCP, Santander Totta as a subsidiary of the Santander Group, Novobanco, which was fully acquired by the French group BPCE on 30 April 2026, and BPI, controlled by CaixaBank. ActivoBank, part of the Millennium BCP group, is the main digital-first retail option, whereas BPI Net is the online banking service of Banco BPI rather than a standalone digital bank. Non-residents may open accounts, but onboarding is not frictionless. A Número de Identificação Fiscal (NIF) issued by the tax authority is normally required, together with a passport or accepted identification, proof of address, proof of income or activity and, depending on the bank and risk profile, source-of-funds documentation, so processing time varies by institution rather than following a fixed one to two week rule. The Foreign Account Tax Compliance Act (FATCA) applies through a Model 1 intergovernmental agreement (IGA) signed on 6 August 2015 and in force from 10 August 2016, with domestic reporting obligations introduced from 2014, and Common Reporting Standard (CRS) automatic exchange is fully implemented. The anti-money laundering framework rests on Lei 83/2017, amended by Lei 58/2020, which transposed the Sixth Anti-Money Laundering Directive (AMLD6). The most recent Financial Action Task Force (FATF) mutual evaluation of Portugal was adopted at the November 2017 plenary and has been followed by routine follow-up reports, with no fifth-round re-evaluation completed to date. There are no foreign exchange controls and capital moves freely in euros, with Single Euro Payments Area (SEPA) instant transfers generally making funds available within seconds across the eurozone, subject to anti-money laundering and sanctions screening. Foreign nationals may acquire real estate, including rustic and agricultural land, on the same terms as nationals and with no nationality-based restriction, the NIF being the main procedural requirement, while general rules on land subdivision, pre-emption rights and protected agricultural or ecological reserve areas apply to residents and non-residents alike. Crypto assets are taxed under personal income tax since the 2023 State Budget reform, with capital gains subject to a flat 28 percent rate on holdings under 365 days and exempt beyond 365 days unless the activity is professional or qualifies as mining, while the simplified Category B regime applies coefficients of 0.15 to crypto sales and 0.95 to mining. Securities are held and settled domestically through Interbolsa, now Euronext Securities Porto, the Portuguese central securities depository within the Euronext group, while foreign instruments are reached through custodian links to international depositories such as Euroclear or Clearstream rather than through Euroclear as a domestic infrastructure. For Portuguese tax residents, foreign-source portfolio dividends are taxed at a flat 28 percent or, by election, aggregated under the progressive rates, with a 35 percent rate on income connected to blacklisted jurisdictions.

• Indonesia

  How does taxation apply to residents and foreign-source income in Indonesia?

  Indonesia operates a residence-based taxation system. Tax residency is triggered when an individual stays more than 183 days in any 12-month period or holds intent to reside, typically evidenced by a Limited Stay Permit. Resident companies and individuals are taxed on worldwide income, with foreign tax credits available under 71 active bilateral double taxation agreements. The standard corporate income tax (CIT) rate is 22 percent post Harmonization of Tax Regulations (HPP) Law No. 7 of 2021, with a reduced 19 percent rate applicable to public companies with at least 40 percent free float on the Indonesia Stock Exchange. A 0.5 percent Final Tax on gross revenue applies to small businesses with annual turnover below IDR 4,800,000,000 under Government Regulation (PP) No. 23 of 2018 as amended by PP No. 55 of 2022, available for a maximum of 7 tax years for individuals, 4 years for cooperatives, limited partnerships and firms, and 3 years for limited liability companies. The Omnibus Law No. 11 of 2020 introduced a conditional exemption for foreign-source dividends, foreign permanent establishment (PE) income, and active non-PE foreign income earned by resident companies if reinvested in Indonesia for at least 3 years, moving the corporate framework from pure worldwide to residence-based with structural carve-outs. Several concessional corporate regimes apply to qualifying investments. The Tax Holiday for Pioneer Industries under Minister of Finance Regulation (PMK) No. 130 of 2020 as amended by PMK No. 69 of 2024 grants 50 percent CIT reduction for investments between IDR 100 and 500 billion for 5 years, or 100 percent CIT reduction for investments above IDR 500 billion for 5 to 20 years, across 18 designated pioneer industries including pharmaceuticals, electric vehicles, renewable energy, data centers, petrochemicals, and metal smelting. The PMK No. 69 of 2024 application window closed on 31 December 2025, and any successor framework extending it into 2026 remains unconfirmed absent a new official regulation. The Nusantara Capital City (IKN) Tax Incentives under PP No. 12 of 2023 and PMK No. 28 of 2024 extend up to 100 percent CIT reduction for 10 to 30 years to investments of at least IDR 10 billion in the new capital city, with dedicated tracks for the Financial Centre (85 to 100 percent CIT reduction for 20 to 25 years) and headquarters relocation (100 percent for 10 years plus 50 percent for the next 10). The Special Economic Zones (KEK) regime under PP No. 40 of 2021 and PMK No. 237 of 2020 as amended by PMK No. 33 of 2021 covers 24 designated zones including Batam, Mandalika, and Nongsa Digital Park, granting a 100 percent CIT reduction for 10 to 20 years to investments of at least IDR 100 billion, with reduced facilities for smaller qualifying investments. The Tax Allowance under PP No. 78 of 2019 grants a 30 percent net income reduction over 6 years, accelerated depreciation, a reduced 10 percent dividend withholding tax, and extended 10-year loss carry-forward across 183 priority business sectors. All corporate holidays are subject to the Pillar Two Qualified Domestic Minimum Top-Up Tax under PMK No. 136 of 2024 effective 1 January 2025, listed in the OECD Central Record with transitional qualified status as at 18 August 2025, capping the benefit at a 15 percent effective tax rate floor for multinational groups with consolidated revenue above EUR 750 million. Individual income tax follows progressive brackets post HPP Law: 5 percent up to IDR 60,000,000 of taxable income, 15 percent up to IDR 250,000,000, 25 percent up to IDR 500,000,000, 30 percent up to IDR 5,000,000,000, and 35 percent above IDR 5 billion. Foreign nationals with qualifying expertise under Article 4 paragraph 1a of the Income Tax Law can opt for the 4-Year Territorial Tax Exemption, taxing them only on Indonesian-source income for the first 4 fiscal years from the time they become an Indonesian domestic tax subject, subject to Directorate General of Taxes approval and provided they do not instead rely on an applicable tax treaty. The implementing rules previously sat in PMK No. 18 of 2021 and were partly consolidated into the PMK No. 81 of 2024 framework from 1 January 2025, as subsequently amended, with eligible positions defined as technical and scientific roles evidenced by a certificate, qualification, or at least 5 years of experience. Capital gains on unlisted Indonesian shares depend on the seller status. Resident sellers are taxed under ordinary income tax rules, the corporate rate for companies and Article 17 progressive rates for individuals. Non-resident sellers face a 20 percent Article 26 withholding tax on a deemed net gain set at 25 percent of the sale price, an effective 5 percent of proceeds, reducible under an applicable tax treaty. Gains on listed Indonesian shares are taxed at 0.1 percent of transaction value as a final tax. Inheritance is not subject to individual income tax but real property transfers trigger acquisition duties. Wealth tax does not exist. The VAT statutory rate was raised to 12 percent on 1 January 2025 under PMK No. 131 of 2024 issued on 31 December 2024, but effective application of the 12 percent rate is limited to luxury goods such as luxury residences valued above IDR 30 billion, private jets, yachts, hot air balloons, gliders, private firearms, and luxury motor vehicles subject to Luxury Goods Sales Tax. For all other goods and services, the effective VAT rate remains 11 percent through an adjusted 11/12 tax base mechanism, preserving the pre-2025 burden on essential consumption. Dividends paid to non-residents are subject to 20 percent default withholding tax, reducible to 10 to 15 percent under tax treaties.

• Portugal

  How does taxation apply to residents and foreign-source income in Portugal?

  Tax residency is established by spending more than 183 days in Portugal within a 12-month period or by maintaining a habitual residence demonstrating intent to stay long-term. Residents are taxed on worldwide income with credit for foreign taxes paid under double taxation agreements. The standard corporate income tax (CIT) rate is 19 percent in 2026 under Law 64/2025, scheduled to drop to 18 percent in 2027 and 17 percent in 2028. SMEs and small mid-caps qualify for a 15 percent rate on the first 50000 EUR of taxable income. A state surcharge (derrama estadual) of 3 to 9 percent applies to taxable profits above 1500000 EUR, and a municipal surcharge (derrama municipal) of up to 1.5 percent applies depending on municipality. The participation exemption regime exempts dividends and capital gains from shareholdings of 10 percent or more held for at least 12 months. Madeira International Business Centre Régime IV under Article 36.º-A EBF offers a 5 percent CIT rate until 31 December 2033 for entities licensed by 31 December 2026, applicable to eligible income derived from licensed activities carried out with non-resident entities or other Madeira International Business Centre entities, capped by taxable income ceilings calibrated to job creation (1 to 5 jobs plus 75000 EUR investment, or 6 plus jobs) and subject to substance requirements. The Patent and Software Box under Article 50.º-A CIRC grants an 85 percent corporate income tax exemption on net qualifying income from registered patents, designs, models and software copyrights, producing an effective rate around 3 percent. Personal income tax (IRS) follows nine progressive brackets in 2026 from 12.5 percent to 48 percent above 86634 EUR. An additional solidarity surcharge applies of 2.5 percent on income between 80000 and 250000 EUR and 5 percent above 250000 EUR, bringing the effective top rate to 53 percent. The IFICI regime under Article 58.º-A EBF (Tax Incentive for Scientific Research and Innovation, also known as Non-Habitual Resident 2.0 or NHR 2.0) offers a flat 20 percent rate on qualifying Portuguese employment and self-employment income (categories A and B) for 10 consecutive years, plus broad exemption on most foreign-source income. Eligibility requires Portuguese tax residency, no Portuguese tax residence in the previous 5 years, no prior benefit from the legacy NHR or Programa Regressar regimes, and the exercise of one of the qualifying activities listed in paragraphs a) to f) of Article 58.º-A EBF. Qualification criteria vary by activity category, with the highly qualified professions track requiring European Qualifications Framework (EQF) Level 8 or EQF Level 6 plus 3 years experience. Certification is handled by the competent body for each activity, including FCT for research, AICEP for productive investment, IAPMEI for export-oriented industrial and service companies, ANI for technology centres and Startup Portugal, while the Autoridade Tributária e Aduaneira verifies the general legal requirements. Foreign pensions and blacklisted-jurisdiction income are excluded. The legacy NHR regime introduced by Decree-Law 249/2009 was closed to new applicants on 1 January 2024 with a transitional deadline of 31 March 2025. The Programa Regressar under Article 12.º-A CIRS provides 50 percent exclusion on category A and B income up to 250000 EUR per year for 5 years for former Portuguese tax residents returning after at least 5 consecutive years abroad. The IRS Jovem under Article 12.º-B CIRS grants progressive exemption (100 percent year 1, 75 percent years 2-4, 50 percent years 5-7, 25 percent years 8-10) capped at 29542 EUR (55 times IAS in 2026) for taxpayers aged 35 or under. Capital gains on shares are generally taxed at a flat 28 percent or, by election, aggregated under the progressive IRS rates. Since 2023, aggregation is mandatory for gains on securities held for less than 365 days where the taxpayer's total taxable income, including the gain, reaches or exceeds the top bracket of 86634 EUR, in which case the gain is taxed at progressive rates up to 48 percent, while a 35 percent rate applies to gains connected to blacklisted jurisdictions. A partial exclusion applies to listed securities and collective investment units held beyond two years under Law 31/2024, starting at 10 percent for holdings of 2 to 5 years and increasing with the holding period. Portugal has no general net wealth tax on worldwide assets, but the Adicional ao Imposto Municipal sobre Imóveis (AIMI) is levied annually on high-value Portuguese real estate, applying to the aggregated taxable property value above 600000 EUR per owner at rates from 0.7 to 1.5 percent for individuals. Inheritance and gift transfers to direct family (spouse, descendants, ascendants) are exempt, with 10 percent stamp duty on other beneficiaries, mainly on Portuguese-situated assets. Portugal maintains a broad double taxation treaty network covering most major economies including the United States, United Kingdom, Canada, China, India and Brazil, with the new United Kingdom convention in force since 29 December 2025 and effective in Portugal from 1 January 2026. The network does not extend to every European Union member state, as the treaties with Finland and Sweden were terminated and have not been in force since 2019 and 2022 respectively. VAT stands at 23 percent mainland, 22 percent in Madeira and 16 percent in the Azores. Property taxes (IMI) range from 0.3 to 0.45 percent on urban property and 0.8 percent on rural property.

• Indonesia

  What long-term residence options exist in Indonesia for internationally mobile individuals?

  Indonesia operates a Limited Stay Permit (Izin Tinggal Terbatas or KITAS) framework under Minister of Immigration and Corrections Decree No. M.IP-08.GR.01.01 of 2025. Employment-based residence is the Work KITAS (Index E23, 6 months to 2 years renewable) sponsored by an Indonesian limited company (PT) or foreign investment company (PT PMA) holding a valid Foreign Worker Utilization Plan (RPTKA), with the employer paying the Foreign Worker Compensation Fund (DKP-TKA) of approximately USD 1,200 per worker per year. Investment-based residence is the Investor KITAS (Index E28A) requiring minimum personal shareholding of IDR 10,000,000,000 in a PT PMA registered under personal name, with the holder occupying a Director or Commissioner role. The Investor KITAS is valid 1 or 2 years, renewable up to 6 years total, exempt from the Foreign Worker Compensation Fund, and does not require a separate Work Permit. Conversion to permanent residence (Izin Tinggal Tetap or ITAP) becomes available to investors after at least 3 consecutive years of continuous residence, subject to immigration approval and a signed integration declaration. Two Golden Visa tracks under Minister of Law and Human Rights Regulation No. 11 of 2024 expand the investor framework. The Individual Passive Investor Golden Visa (Index E28C) requires at least USD 350,000 held in Indonesian government bonds, publicly listed company shares, or regulated mutual funds for a 5-year permit, or at least USD 700,000 for 10 years, with the 10-year tier alternatively satisfied by ownership of an apartment worth at least USD 1,000,000. Proof of ownership of the qualifying assets is required, and the permit is extendable and convertible to other limited stay permits. The Individual Establishing Company Golden Visa (Index E28B) requires the applicant to commit to establishing an Indonesian company with placed capital or investment of at least USD 2,500,000 for a 5-year permit or USD 5,000,000 for 10 years, to be fulfilled within 90 days of entry. Family members including spouse and minor children under 18 qualify for dependent permits under Index E31 codes without a separate qualifying investment. The path to permanent residence follows the same rule of at least 3 consecutive years of continuous residence. The Nusantara Capital Investor Golden Visa (Index E28F) targets foreign nationals serving as director or commissioner of a company established in the new capital (Ibu Kota Nusantara or IKN) in East Kalimantan that is a branch or subsidiary of a foreign company, requiring a foreign company investment commitment of USD 5,000,000 for a 5-year permit or USD 10,000,000 for 10 years, to be fulfilled within 90 days of entry. Lifestyle, retirement, and remote work pathways complement the investor tracks. The Second Home Visa (Index E33) provides an initial permit of up to 5 years, extendable to a maximum of 10 years total, with a commitment to keep at least USD 130,000 in an account at a state-owned Indonesian bank or to own an apartment worth at least USD 1,000,000, the deposit or property to be evidenced within 90 days of entry and maintained throughout the permit. The Remote Worker Visa (Index E33G) launched in April 2024 grants an initial 1-year limited stay with multiple-entry privileges to digital nomads employed by foreign companies and is extendable online, requiring minimum annual foreign-source income of USD 60,000 and a USD 2,000 personal bank balance over the prior 3 months. Freelancers without a formal foreign employment contract are excluded. The one-year Retirement Second Home Visa (Index E33F) requires a sponsor and proof of income or allowance of at least USD 3,000 per month, is extendable online, and carries no separate qualifying investment. The Silver Hair Visa (Index E33E) under the Golden Visa framework applies to foreign nationals aged 55 and over, requiring a deposit of at least USD 50,000 in an account at a state-owned bank to be evidenced within 90 days, alongside proof of income or allowance of at least USD 3,000 per month, for an initial 5-year stay extendable to a maximum of 10 years. Path to citizenship is exceptional, discretionary, and effectively closed to dual nationals. The Global Citizen of Indonesia program launched on 26 January 2026 grants an indefinite permanent residence permit to former Indonesian citizens, their descendants up to the second degree, legal spouses of Indonesian citizens, and children of mixed marriages, without changing the holder's original nationality, positioned as a response to Indonesia's non-recognition of adult dual citizenship and comparable to India's Overseas Citizenship model.

• Portugal

  What long-term residence options exist in Portugal for internationally mobile individuals?

  Portugal residence routes are governed by Lei 23/2007 amended by Lei 56/2023 (Mais Habitação) and administered by AIMA (Agência para a Integração, Migrações e Asilo). The Golden Visa, formally the Autorização de Residência para Investimento (ARI) under Article 90.º-A, offers five qualifying routes since the 2023 reform: a capital transfer of 500000 EUR into investment funds regulated by the Comissão do Mercado de Valores Mobiliários (CMVM) with a minimum 5-year maturity and at least 60 percent allocated to Portugal-incorporated companies, cultural or heritage support of 250000 EUR reduced to 200000 EUR in low-density territories, scientific research investment of 500000 EUR reduced to 400000 EUR in low-density territories, incorporation or share capital increase of 500000 EUR in a Portuguese company creating or maintaining at least 5 permanent jobs over 3 years, or pure job creation of 10 permanent positions reduced to 8 in low-density territories. Real estate acquisition routes were eliminated in October 2023, while permits issued earlier remain renewable. The physical presence requirement is 7 days in the first year and 14 days in each subsequent 2-year period. AIMA levies a per-applicant processing fee plus a substantially higher residence permit issuance fee set under Portaria 1334-E/2010 as amended, which should be checked against the current AIMA fee schedule before relying on a specific figure. Family reunification under Article 98.º covers the spouse or de facto partner, minor or incapacitated children, dependent unmarried adult children in full-time education, dependent first-degree ascendants and minor siblings under legal guardianship. Non-investor routes include the D7 passive income visa, a national residence visa under Lei 23/2007 for holders of stable own income, requiring documented income of 920 EUR per month (11040 EUR per year, one Portuguese minimum wage) plus savings equivalent to roughly one year of the minimum wage, and the D8 digital nomad visa introduced by Lei 18/2022 requiring monthly income of 3680 EUR, four times the minimum wage, plus comparable savings. The D2 entrepreneur visa under Article 89.º requires evidence of investment operations already carried out or sufficient financial means available in Portugal for the venture together with a viable business plan rather than a fixed net-worth threshold, on top of general subsistence means. The Startup Visa under Portaria 344/2017, administered by IAPMEI (Instituto de Apoio às Pequenas e Médias Empresas e à Inovação), targets innovative ventures with potential annual turnover or asset value above 325000 EUR five years after incubation. Employment routes include the Tech Visa requiring a monthly salary of at least 2.5 times the Indexante dos Apoios Sociais (IAS), around 1343 EUR with the 2026 IAS of 537.13 EUR, under a contract of at least 12 months, the D3 highly qualified activity visa under Article 61.º-A with the residence permit issued under Article 90.º, requiring annual remuneration of at least 1.5 times the national average gross salary or 3 times the IAS, around 1612 EUR per month, reduced to 1.2 times the average gross salary or 2 times the IAS, around 1074 EUR per month, for shortage occupations, and the EU Blue Card under Articles 121.º-A and following transposing Directive (EU) 2021/1883, requiring annual gross salary of at least 1.5 times the national average gross salary or 1.2 times for shortage occupations. All routes lead to permanent residence after 5 years under Article 80.º of Lei 23/2007, subject to a clean criminal record, stable means, accommodation and basic Portuguese. Citizenship rules were tightened by the new Lei da Nacionalidade, approved by the Assembleia da República on 1 April 2026 in a revised version after the Constitutional Court flagged the initial text, promulgated by President António José Seguro on 3 May 2026 and published as Lei Orgânica n.º 1/2026, de 18 de maio, in the Diário da República, entering into force on 19 May 2026. The residence requirement for naturalisation now extends to 7 years for nationals of CPLP (Comunidade dos Países de Língua Portuguesa) countries and European Union member states and 10 years for all other nationalities. Under Article 15.º of the republished Lei 37/81, the qualifying period is the sum of all periods of legal residence in Portugal, whether consecutive or interrupted, provided those periods fall within a maximum reference window of 6 years for stateless persons, 9 years for CPLP and European Union nationals and 12 years for other foreign nationals, and it is counted from the effective issuance of the residence title, removing the prior credit for time spent awaiting issuance. Administrative procedures already pending at the entry into force on 19 May 2026 remain governed by the prior framework, including the former 5-year threshold, with confirmation handled by AIMA and the Instituto dos Registos e do Notariado (IRN).

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