Strategic Tax & Immigration Guides by Kore Partners
At Kore Partners, we advise international families, entrepreneurs, and investors navigating relocation to Portugal through structured tax and immigration planning. To support informed decision-making, we have prepared three guides covering Portugal’s main residence and tax pathways:
1️⃣ Portugal Golden Visa
Residency by Investment (ARI)
Designed for investors seeking flexible residency with limited physical presence requirements, we prepared a detailed overview of Portugal’s Golden Visa regime, including:
Eligible investment routes (funds, cultural support, research, business investment)
Step-by-step application process
Minimum stay requirements
Pathway to permanent residence and citizenship
Key tax considerations
Comparison with D7 Visa
2️⃣ Portugal D7 Visa
Residence Through Passive Income
Ideal for individuals planning genuine relocation to Portugal, we prepared a practical guide to the D7 residence permit for individuals and families with stable recurring income, including:
Eligibility requirements and income thresholds
Physical presence obligations
Application process (consular stage + AIMA)
Tax residence implications
Comparison with Golden Visa
3️⃣ NHR 2.0 Regime
Portugal’s New Special Tax Framework
Essential reading for internationally mobile families considering Portuguese tax residence, we prepared an in-depth presentation on Portugal’s new NHR 2.0 (IFICI) tax regime, covering:
Eligible activity routes
10-year tax benefit framework
Foreign income treatment
Structuring considerations
Case studies for HNWIs and entrepreneurs
Comparison with other European tax regimes
© Kore Partners, 2026
This briefing provides for general information and is not intended to be an exhaustive statement of the law. Although we have taken care to provide accurate information, this should not replace legal advice tailored to your specific circumstances. This briefing is intended for the use of clients and selected recipients. Queries or comments regarding this, including joining our mailing list, can be directed to kore@korepartners.com