Tax Atlas

Italy vs Portugal: tax comparison for expats & nomads

On income tax alone, Italy comes out lower at a typical $100,000 income — but it depends on your income and regime. Here is the head-to-head on residency rules, rates, special regimes and nomad visas, each figure sourced.

Effective income tax by income

Gross annual incomeItalyPortugal
$50,00026.9%26.3%
$100,00034.5%35.6%
$200,00038.8%41.8%

Effective rate = total income tax ÷ gross income, run through each country’s full statutory scale (standard resident regime). Income tax only — excludes social security, deductions and sub-national taxes; cross-currency incomes use an indicative FX snapshot dated 2026-08-20. Try your own income and toggle special regimes →

Italy vs Portugal, side by side

 ItalyPortugal
Top income tax rate43%PwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-2148%PwC Worldwide Tax Summaries“varying between 12.50% and 48%, plus the solidarity tax rate, if applicable (in 2026).”View source · accessed 2026-08-09
Tax-residency day threshold183 daysPwC Tax Summaries“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21183 daysPwC Worldwide Tax Summaries“Spends more than 183 days, consecutive or not, in Portugal in any 12-month period starting or ending in the fiscal year concerned.”View source · accessed 2026-08-09
Signature tax regimeFlat-tax for new residents: EUR 300,000 / yearPwC Tax Summaries“For individuals transferring their legal residency to Italy from 1 January 2026, the flat tax is increased to EUR 300,000.”View source · accessed 2026-08-21IFICI (NHR 2.0): 20%Global Citizen Solutions“Taxed at a flat 20% rate on net employment (Category A) or self-employment (Category B) income earned in qualifying activities.”View source · accessed 2026-08-09
Digital nomad visaYes — Italy Digital Nomad VisaFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21Yes — D8 Digital Nomad VisaGet Golden Visa“minimum €3,680 per month”View source · accessed 2026-08-09
Nomad-visa income requirementEUR 28,000 / yearGlobal Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21EUR 3,680 / monthGet Golden Visa“minimum €3,680 per month ... 4 times the Portuguese minimum wage.”View source · accessed 2026-08-09

Every figure links to its source and verification date. Full guides: Italy · Portugal.

Frequently asked questions

Is Italy or Portugal better for tax?

On income tax alone, Italy has the lower effective rate at a $100,000 income (34.5% vs 35.6%). But the right answer depends on your income level, which special regime you qualify for, social security, and treaty relief — see the full comparison below.

Which has the lower tax-residency threshold, Italy or Portugal?

Italy treats you as tax resident after 183 days, and Portugal after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Italy or Portugal have a digital nomad visa?

Italy has a dedicated nomad/remote-work visa (income requirement around EUR 28,000 / year); Portugal has a dedicated nomad/remote-work visa (income requirement around EUR 3,680 / month). See the "Digital nomad visa" row below for the sourced detail.

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