Portugal in 2026
The successor regime applies to defined roles in science, universities and innovation. For these roles, a reduced flat rate applies to qualifying Portuguese employment income. It is a real option, but only for people with the right profile. Most founders who relocate to Portugal today pay the normal progressive income tax. The lifestyle is the same, but the old tax advantage is gone.
What the Netherlands offers operating founders
The Netherlands has a published tax system with benefits for real business activity. Your BV pays 19% corporate tax up to €200,000. Under the participation exemption, your holding receives group profits at 0%. In box 2 (the tax on income from a substantial shareholding), you pay 24.5% on the first €68,843 of dividends per person in 2026 and 31% above that, at a time you choose. The 30% ruling applies in your first years after arrival. The Netherlands also has logistics at the centre of the EU, and business is done in English. It has the largest pool of skilled staff between London and Berlin. See the Dutch system in full and EU market access.
Where Portugal still wins
Portugal is still better for life by the Atlantic, for sunshine and for remote teams whose customers are everywhere. If most of your revenue comes from northern Europe, you notice the distance in your travel costs every quarter.
Does your company want its European entity in the Netherlands? See setting up a Dutch subsidiary for the steps, the costs and a comparison with other countries.
Are the Dutch terms new to you? Start with company formation in the Netherlands for non-residents. There you can read about the legal forms, the documents, the costs and the comparison with Germany.
Using both Portugal and the Netherlands
Many founders combine the two. They run the business through a Dutch structure, and the family spends part of the year in Portugal. The holding pays for the house in the Algarve, with profits it receives tax-free under the participation exemption. See how a holding company works.