Moving to Portugal, from the US.

In short, current to September 2026

• For a US citizen leaving New York on $1M a year, the Patrician.ch engine ranks Lisbon first in Portugal, number 20 of the 84 places outside the 50 states. It weighs tax with the US floor applied, the route in, safety, schools, sun, cost and the flight home.
• In Lisbon, income tax on $1M for a US citizen comes to 49% with the federal floor applied, against 43% in New York, $59K a year more than New York.
• The local rate in Lisbon on $1M, 49%, is above the US federal 33%, so the local tax is the figure that applies and the US credit covers the federal share.
• For a US passport, the route into Lisbon is a straightforward permit. The flight from New York is about 8h.
• Portugal has a regime for new arrivals: IFICI, the successor to NHR, gives qualifying new residents a 20% flat rate for 10 years. Whether it applies depends on the income and the person, and the US federal floor applies to a US citizen either way.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 23 September 2026. Cite as: Patrician.ch, Moving to Portugal from the US 2026: tax and the 3 addresses, patrician.ch/answers/moving-to-portugal-from-the-us/, September 2026.