Portugal still draws a steady stream of cross-border movers in 2026, even after the changes to the Golden Visa and NHR. Most of those movers end up choosing between three residency permits: D7, D8, and D2. They look similar on paper - a year-one permit, family inclusion, a track to permanent residence after five years - but the route you pick changes your tax position, your renewal risk, and your day-to-day life.
The D7 - passive income
The D7 is for people whose income is not employment-based. Pensions, dividends, rental income, royalties: anything you receive without trading time for money. AIMA looks for stable, recurring income that comfortably covers you and your dependants, plus a Portuguese address (rented or owned) and Portuguese health cover.
Best for: retirees, FIRE-stage early retirees, people living off portfolio income.
Watch for: if you're actually working remotely - even for one client - the D7 is not the right route. Treat that as a D8.
The D8 - digital nomad / remote worker
The D8 was created specifically for people earning from outside Portugal through remote work or self-employment. Income threshold is set as a multiple of the Portuguese minimum wage and is updated each year.
Best for: salaried remote workers with a foreign employer, freelancers serving foreign clients, founders drawing salary from a foreign company.
Watch for: the D8 does not let you actively work for Portuguese clients without additional registration. Mixed-source income (some PT clients, some foreign) is the most common reason a D8 application stalls.
The D2 - entrepreneur / self-employed
The D2 is for people setting up or expanding a business in Portugal. It requires either an existing Portuguese company structure or a credible business plan, plus evidence of capital, and is reviewed on substance, not just paperwork.
Best for: founders moving operations to Portugal, people opening a Portuguese sociedade, professionals registering as self-employed locally.
Watch for: weak business plans get rejected more often than weak finances. AIMA wants to see real activity, real clients, and a real reason Portugal is the right place for it.
How the choice affects tax
The NHR regime is no longer open to most new arrivals; the replacement IFICI regime narrows benefits to specific sectors. Whichever residency route you choose, do the tax analysis separately - the permit does not decide the tax position by itself, and assuming it will is a frequent expensive mistake.
How Bordercase coordinates this
We look at three things before recommending a route: where your income comes from over the next 36 months, where your tax residence will sit while you transition, and what your renewal evidence will look like in year two. The right permit is the one that survives all three.