🇵🇹 Portugal vs 🇬🇮 Gibraltar
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇵🇹 Portugal | 🇬🇮 Gibraltar |
|---|---|---|
| Tax System | NHR (Non-Habitual Resident) | Low Tax |
| Income Tax (Foreign) | 20% flat (qualifying income) | 0-25% |
| Capital Gains Tax | 0% (foreign gains) | 0% |
| Corporate Tax | 21% | 12.5% |
| Residency Requirement | D7 Visa (passive income proof) | Category 2 (self-sufficient) |
| Minimum Stay | 183 days/year | 183 days |
| Cost of Living | Moderate ($2,000-3,000/mo) | Moderate-High ($2,500-4,000/mo) |
🇵🇹 Portugal
Highlights
- ✅EU membership & passport path
- ✅NHR tax regime benefits
- ✅High quality of life
- ✅English widely spoken
- ✅Great weather
Considerations
- ⚠️NHR being phased out for new applicants
- ⚠️183-day stay requirement
- ⚠️Higher taxes after NHR ends
Best For
- 👤EU access seekers
- 👤Retirees
- 👤Quality of life focus
🇬🇮 Gibraltar
Highlights
- ✅Zero capital gains
- ✅English speaking
- ✅Mediterranean climate
- ✅British legal system
- ✅Crypto-friendly
Considerations
- ⚠️Very small
- ⚠️Brexit complications
- ⚠️Housing shortage
Best For
- 👤Crypto/DeFi
- 👤iGaming
- 👤British connection
Which Should You Choose?
Choose Portugal if: You prioritize eu membership & passport path and nhr tax regime benefits. Ideal for eu access seekers, retirees, quality of life focus.
Choose Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.