D8 Visa — Digital Nomad Visa

The D8 Visa (Visto D8) is Portugal's dedicated remote worker / digital nomad visa, introduced in 2022. It allows non-EU nationals to reside in Portugal while employed by or contracting with companies outside Portugal. The minimum income requirement is €3,280/month (4× minimum wage) — higher than the D7. D8 holders who become Portuguese tax residents are subject to IRS on their worldwide income, including their foreign-source employment or contracting income. They may qualify for IFICI if their activity meets the qualifying criteria (many tech and creative roles do). D8 holders previously had access to NHR Legacy if they registered before January 2024. The key tax planning question for D8 holders is whether their foreign-source income is better treated under IFICI or standard IRS, given that IFICI only benefits Portuguese-source income.