NL → PT
Portekiz'de mülk almak — Hollandalı vatandaşı olarak
As an EU citizen a Dutch buyer can purchase and live in Portugal freely — but two things have changed that catch buyers relying on old advice: the NHR tax regime is closed to new arrivals, and property no longer qualifies for a golden visa. Meanwhile your Portuguese home still lands in your Dutch Box 3 wealth tax back home. Here is the current picture.
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1. Free to buy and reside
Dutch citizens buy Portuguese property with no restriction and reside under EU freedom of movement, registering at the local câmara after arrival. You will need a Portuguese NIF (tax number), obtainable in person or via a representative, before purchasing or opening a bank account.
2. NHR is closed — don't plan around it
The Non-Habitual Resident regime that gave 10 years of favourable tax closed to new applicants at the end of 2023. A narrower successor, IFICI (sometimes called 'NHR 2.0'), exists only for specific high-value scientific, tech and innovation roles — most retirees and passive-income buyers do NOT qualify. If a seller or agent pitches the property on 'NHR tax benefits', treat it as outdated.
3. Property no longer gets you a golden visa
Since the 2023 'Mais Habitação' reform, real-estate investment no longer qualifies for the Portuguese golden visa. As a Dutch EU citizen this is moot — you have free movement anyway — but it matters for the resale story: the foreign golden-visa demand that propped up some Lisbon/Algarve prices has cooled.
4. Purchase taxes: IMT, stamp duty, fees
Buying costs are dominated by IMT (progressive transfer tax, marginal rates rising to ~7.5-8% on higher-value homes), plus 0.8% IS stamp duty and notary/registration. All-in, budget roughly 6-8% on top of the price for a typical Algarve purchase. Annual IMI follows (0.3-0.45% of the rateable value), plus the AIMI surcharge on holdings above €600k.
5. Your Dutch Box 3 tax still applies
The Netherlands taxes worldwide wealth under Box 3, and your Portuguese property is included in that base (deemed return, 36% in 2026). The Portugal–Netherlands double-tax treaty gives Portugal the primary right to tax the immovable property (it is situated there), and the Netherlands provides relief — but you must declare the asset at home. Mortgage debt reduces the Box 3 base.
6. Algarve short-let (AL) licensing
Tourist letting requires an Alojamento Local (AL) registration. After the 2023 freeze, 2024 rules re-opened AL in many areas but containment zones in parts of Lisbon, Porto and the Algarve still restrict new licences, and condominiums can object. Confirm AL eligibility for the specific address before assuming short-let yield.
Sıkça sorulanlar
Can I still get the NHR tax break in Portugal?
Not as a new arrival — NHR closed to new applicants at the end of 2023. The successor IFICI regime is limited to specific high-value professions, which most retirees and passive-income buyers don't meet. Plan on standard Portuguese tax rates.
Does buying property give me Portuguese residency or a golden visa?
Property no longer qualifies for the golden visa (since 2023). As a Dutch EU citizen you don't need one — you have freedom of movement and simply register as a resident locally.
Will the Netherlands still tax my Portuguese home?
It enters your Dutch Box 3 wealth-tax base (worldwide assets), but the Portugal–Netherlands treaty gives Portugal the primary taxing right over the property and the Netherlands grants relief. Mortgage debt reduces the Box 3 base. Declare it in both places.
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