Settling and Working in Portugal: Visa, AIMA Residence Permit, NIF and Taxes

Are you coming from a country outside the European Economic Area and want to work in Portugal? This article follows the steps in order: the residence visa you apply for from your country, the residence permit issued by AIMA, the tax number (NIF), then tax residency and the schemes for new residents. You'll learn what each document allows, what it costs, and at which steps you could get stuck.

Visa and the Right to Work: What the Residence Permit Changes

If you are a citizen of a country outside the European Economic Area and you want to practice a profession in Portugal, you need a residence document that gives you access to employment on national territory^[1].

You can work as an employee or as a self-employed person (freelance, or running your own business). In both cases, you must apply for a specific residence visa: one for employed professional activity, the other for self-employed professional activity^[1].

For employment, the residence visa depends on having an employment contract or a promise of an employment contract. This document must be submitted as soon as you apply for the visa, from your country of origin^[1].

This visa is not the final step: the visa to obtain a residence authorization then allows you to apply for the residence authorization itself, once you are in Portugal^[2].

From Visa to AIMA Residence Permit: Durations and Renewal

The visa to obtain a residence authorization is valid for two entries and four months, and allows you to apply for the residence authorization on national territory^[2]. During these four months, it authorizes its holder to remain in the country; this period generally coincides with the time taken to decide on the residence visa application^[2].

Once the authorization is obtained, here are the durations to keep in mind:

• The temporary residence authorization is valid for two years from the date the document is issued, then renewable for successive periods of three years^[2].
• The permanent residence authorization is issued for five years and has no expiry limit^[2].

The residence document must, however, be renewed every five years, or whenever a change concerns its holder^[2]. You must also report any change in your situation: this is a duty of holders of a residence authorization^[2].

Renewal is done online from your personal area on the portal, under the "Pedidos > Renovação Automática" section. If you are not eligible for this feature, you must book an appointment at an AIMA counter^[2].

The official gov.pt page warns that its procedures may be outdated: the SEF was dissolved in October 2023 and, for certain responsibilities, replaced by AIMA. For the most up-to-date information, refer to the AIMA portal^[2].

Official Fees and Getting an AIMA Appointment

A temporary residence permit costs €247.30 in total: €133 in processing fees and €114.30 for issuing the card. If the application is submitted online, the total is €185.60. Renewal costs the same amount^[3]. This fee schedule applies to a temporary permit obtained after a D visa, including D2, D3, D7 and D8^[3].

These amounts come from the AIMA fee schedule, in force since March 1, 2026, according to a private website^[3]. Exemptions and rules specific to certain categories may change what you pay: check the official AIMA fee schedule before paying^[4].

Getting an appointment, the infamous "marcação AIMA", is the step where most applicants get stuck^[4]. Plan time for this step, and don't leave it until the end of the process.

To reach AIMA, its contact center answers Monday to Friday, 8:00 am to 8:00 pm, at +351 217 115 000 (call charged according to your provider). The addresses and opening hours of AIMA offices are published on the Contacts page of the official website^[5].

The NIF: The Tax Number You Need for Your Procedures

Registration as a taxpayer is mandatory for anyone, national or foreign, resident or not, who is subject to tax obligations or who needs to assert their rights before the Portuguese tax authority^[6]. The NIF is part of this registration.

It is required for many everyday procedures: employment, contracts, opening a bank account, social security^[6]. It identifies your tax situation, but it is not a residence permit: access to employment in Portugal requires a residence title^[1].

How to apply:

• through the Portal das Finanças, with your login details (NIF and password, or Chave Móvel Digital)^[6];
• in person, at a Serviço de Finanças or a Loja do Cidadão, with an appointment booked in advance^[6].

Documents to present: a civil identity document (for example, a passport), along with a valid entry visa if you are arriving from a third country, and proof of your address abroad, unless the address already appears on your identity document^[6]. Documents submitted at a tax office must be originals or certified copies; a simple copy is only accepted when presented alongside the original^[6].

If all conditions are met, your NIF is issued with non-resident status^[6]. The number stays the same afterward, whether you are registered as a resident or a non-resident^[6].

Tax Residence: When It Starts and What It Involves

Your tax residence status generally depends on the number of days you spend in the country^[7]. You are a Portuguese tax resident if one of these conditions is met:

• you have stayed more than 183 days (consecutive or not) within a 12-month period starting or ending in the relevant tax year^[7];
• you have accommodation in Portugal that clearly shows your intention to make it your habitual residence, on any day within the 12-month period, even if your stay is shorter than 183 days^[7].

Residents generally pay tax on their entire income, whether it comes from Portugal or abroad^[7]. This is the key point to assess before moving if you keep income outside the country.

Once you meet the residence conditions, you must change your status from non-resident to resident by updating your address. You have 60 days to declare this change to the tax authority (AT)^[7].

Non-residents are taxed at a flat rate of 25% on their taxable Portuguese-source employment income in 2026^[8].

Tax Regimes for New Residents: NHR Closed, IFICI

The Non-Habitual Resident (NHR) regime should no longer be considered a given: its current status is not confirmed by our sources, and it may have been changed or closed to new applicants. Check with the tax authority whether it is still available to your situation. Do not build your relocation plans around it.

To understand what it was, here are its conditions as stated on the tax authority's page. You had to not have been a Portuguese tax resident during the five years preceding the year you acquired resident status^[9]. The application was made electronically through the Portal das Finanças, after registering as a tax resident and no later than March 31 of the year following the year you became a resident^[9].

Another scheme, the IFICI, is sometimes mentioned for certain new residents: its conditions and eligible activities should be verified with the tax authority.

Check whether your activity is eligible before counting on this rate: taxation is an area where nothing should be taken for granted without confirmation from the tax authority.

The Steps in Order

• From your home country: apply for the appropriate residence visa, employed or self-employed, with the employment contract or job offer for employees^[1].
• After arrival: apply for your residence authorization with AIMA, keeping in mind that getting an appointment is the most common bottleneck^[4].
• Before you pay, check AIMA's official fee schedule: exemptions and category-specific rules can change the amount^[4].
• Apply for your NIF, online or by appointment, with your passport and proof of address abroad: depending on your situation, it can be useful earlier, so check when you actually need it^[6].
• Once you meet the conditions for tax residency, update your address and status with the AT within 60 days^[7].
• Note your permit renewal deadlines and report any change in your situation^[2].