Italy's tax basis is not in its dossier yet, while Portugal taxes a resident on worldwide income. Both naturalise after 10 years of residence.
Italy sources verified 2026-07-21. Portugal sources verified 2026-07-12.
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| ItalySources verified 2026-07-21 | PortugalSources verified 2026-07-12 |
|---|---|
| Personal income tax | |
| Not in this dossier yet | WorldwideCodigo do IRS, Artigo 15 (Autoridade Tributaria) |
| Lowest cited income floor, a month | |
| Not in this dossier yet | $1,051 Passive income (rentista)Meios de subsistencia, Vistos Nacionais (MNE) |
| Lowest cited investment route | |
$265,000 InvestorArt. 26-bis, Legislative Decree 286/1998 (Normattiva) | Not in this dossier yet |
| Citizenship | |
Residence first10 yrs | Residence first10 yrs |
| Your current passport | |
| Not in this dossier yet | Kept on naturalisationLei 37/81 (Nationality Law), Artigo 8, consolidated (Diario da Republica) |
| EU access and English | |
| EU accessEnglish not widespread | EU accessEnglish widely spoken |
* OmniFlag's own assessment, not a figure from a statute.
The full comparison, in words
Italy and Portugal differ on the three things a mover weighs first: what each taxes, the cheapest cited way in, and how long citizenship takes. On tax, Italy's tax basis is not in its dossier yet, while Portugal taxes a resident on worldwide income. On entry, Italy's lowest cited way in is $265,000 on its investor route. Portugal's lowest cited income floor is $1,051 a month on its passive income (rentista) route. On citizenship, both naturalise after 10 years of residence. The table below sets every cited figure side by side, and each dossier carries the full detail.
Common questions
Does Italy or Portugal tax foreign income?
Italy: Worldwide income: for residents, all income held, net of deductible charges; non-residents are taxed only on income produced in Italy. Portugal: Worldwide income, including foreign pensions, with credit for foreign tax paid.
When do Italy and Portugal treat you as tax resident?
Italy: Residence, domicile, or presence, Civil-law residence in Italy, domicile there (the centre of your personal and family interests), or mere physical presence, any single one sustained for more than half the tax year. Citizens who deregister and relocate, An Italian citizen who cancels their registration and moves abroad is still presumed resident unless they can show otherwise, when the move is to a country outside Italy's low-tax exclusion list. Portugal: Day count, more than 183 days, in any 12-month period. Permanent home, a home kept in conditions showing intent to live there, whatever the day count. A tax residency test runs separately from the permit that lets you live there, so holding one does not settle the other.
What is the cheapest cited way to live in Italy or Portugal?
Italy's lowest cited way in is $265,000 on its investor route. Portugal's lowest cited income floor is $1,051 a month on its passive income (rentista) route.
Which grants citizenship sooner, Italy or Portugal?
Italy naturalises after 10 years of residence. Portugal naturalises after 10 years of residence. Portugal lets you keep your current passport.
Read each dossier in full
Southern Europe
Italy
A flat 7% on all foreign income for ten years, for a pension moved to a qualifying southern town.
- Pension tax
- 7%
Southern Europe
Portugal
Passive-income and remote-work residence, a defined path to a passport, and dual citizenship kept.
- Permanent residence
- 5 years
- IFICI rate
- 20%
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