D2 - 88.1

Step 1. Legal entry declares:

Foreign citizens entering the country from another Member State by way of a border not subject to control shall be required to report this fact to AIMA (Portugal Immigration Department). According to articles 14 and 16 of Act 23/2007 of 4 July and subsequent amendments, entry declaration is mandatory for foreign citizens and third-country nationals within three working days after entry in Portugal.

No further declaration requirements: Foreign citizen’s third-country nationals who entered Portugal through a border subject to control. Foreign citizens who are residents or visa holders are authorized to stay in the country for more than six months. After entering the country, foreign citizens remain in hotels or Other accommodation units that submit accommodation forms to AIMA—foreign citizens covered by the EU legal framework or equivalent arrangements.

Step 2. NIF Number (tax Identity):

NIF number is a unique ID in Portugal issued by the Finance and Taxation department for correspondents, not only taxpayers but also those related to contracts, opening bank accounts, sales, and purchases, to obtain registration. The Crown Portugal office has prepared information after analyzing the present data on Portugal’s resident status, among other things.

To obtain an NIF number, you must be in the Finance department via physical or power of attorney representative with a valid ID document (Citizen’s Card or Passport) and a declaration of the Fiscal Representative. NIF is issued when you request it through a standard document stating the period you receive your final taxpayer’s Card.

NIF number consists of a personal tax number valid for permanent and unlimited communication and correspondence with Portugal’s tax authorities. The fiscal number, so-called NIF, is an obligatory document to obtain a residence title or avail credit from any private and public bank.

Step 3. Accommodation Proff:

The Junta de freguesia is the executive body of each municipality in Portugal that delivers the function for address confirmation after the requested valid local proof of accommodation or reference on behalf of two citizens. The correspondent address is obligatory (documentary proof) to later receive public and private institutions in Portugal.

Junta de Freguesia issues confirmation of the applicant’s address to the specific body as requested by the applicant. The document is valid for a maximum of three months from the issue date. “If you provide a tax domicile or rental contract, a residence certificate from the Junta de Freguesia will no longer be required.”

 

Step 4. Social Security Number:

One of the mandatory steps is to have a Social Security number for any expatriate/employee/who wants to work in Portugal. Segurança Social Institute issued the social security number. To apply for and obtain the Portuguese NISS social security number, you must present a copy of the employment contract certified by the hiring company. If the intention is to hire a foreign citizen, the contracting firm can issue a promise contract. Freelancers and self-employers can request a social security number without job offers. The competent authority issued the number within 90 days after the requested application for worker admission with Portugal’s Social Department.

 

Step 5. Employment contract and taxes:

As of January 1, 2025, the national minimum wage in Portugal has been raised to €870 per month, a significant increase from €820 in 2024. This adjustment, part of the government’s plan, is a positive step towards achieving a minimum wage of €1,020 by 2028, promising a brighter future for the workforce.

Under Articles 273 to 275, the Portuguese Labour Code continues to regulate employment contracts, offering a range of options to suit different needs. The minimum working age remains at 16, and individuals aged 18 and above can enter employment contracts without completing school. This flexibility is further demonstrated by the availability of various types of employment contracts, including fixed-term, indefinite, and temporary contracts.

Both employers and employees in Portugal are subject to tax obligations, including income tax and social security contributions. Employers are responsible for withholding income tax and social security contributions from employees’ salaries and remitting them to the appropriate authorities. Additionally, employers contribute to social security on behalf of their employees.

The Portuguese government, recognizing the value of its young professionals, has introduced tax incentives to retain talent and address the issue of emigration. Notably, a 100% income tax exemption is offered in the first year for workers under 35 earning up to €28,000 annually, with a gradual reduction in the exemption over subsequent years. This initiative clearly demonstrates the government’s commitment to its workforce.

• Employer (Company) pays 23.75%
• Employee (worker) Pay 11.00%
• Both calculated 34.75% in gross salary.

Step 6. Visiting AIMA for fingerprints:

Before visiting the SEF, book an appointment online telephonically along with a filled application form and the assessment undergone by SEF. The user can select a place, date, and time of his/her convenience. Documents: Passport and visa should be Residence – NIF Number – Social Security Number – Job Contract – JUNTA – criminal record – Social Security payment receipt – confirmation letter from employer self may call for an interview or ask for additional documents.

Step 7. Residence card will deliver: 

A collection of printed temporary residence cards is delivered to the address reflected on your JUNTA certificate, which is issued by Junta de freguesia.