PAR → LIS · FOUNDER GUIDE · OCTOBER 2026
Leaving France for Lisbon 🇵🇹 as a founder
19% IRC (15% on the first €50k) + 1.5% Lisbon surtax · dividends: 28% flat, or 50% of them at progressive rates. The famous NHR regime is gone, and its successor (IFICI) only covers salaries — not dividends.
What you'd keep vs France
Solo founder, 100% owner, whole profit paid out as dividends each year. How the math works.
| PROFIT | TAX IN 🇫🇷 | TAX IN 🇵🇹 | KEEP IN 🇵🇹 | VS FRANCE / YR |
|---|---|---|---|---|
| €100K | 41.2% | 28.5% | €71,488 | +€12,731 |
| €250K | 47.4% | 34.6% | €163,448 | +€31,907 |
| €500K | 53.4% | 37.6% | €312,013 | +€79,154 |
| €1M | 53.7% | 39.5% | €605,432 | +€142,323 |
ENTRY TICKET
EU registration certificate (CRUE)
- Cost
- €15 — you're an EU citizen
- Timeline
- After 3 months, within 30 days
REQUIREMENTS
- —Passport or ID card + Portuguese tax number (NIF)
- —Lease or deed
- —Proof of means or work
THE CATCH
Great life, pastéis de nata, but a founder's dividends aren't taxed that much less than in France. Corporate tax drops to 17% by 2028.
SOURCES
Simplified simulation, not tax advice. You own 100%, so France's exit tax on your shares applies. Moving within the EU, it's deferred automatically. It's wiped if you keep your shares 2 years after leaving (5 if they're worth over €2.57M). Moving tax residency means actually living there, not just a mailbox.