MM2H vs Other Countries
MM2H vs Portugal D7 Visa: Tax Treatment Compared
Compare MM2H conditional tax exemption with Portugal D7 Visa where foreign income faces progressive tax rates up to 48% and surcharges up to 53%.
Quick summary
Quick answer
Best for
Risk level
Buyer action
| Best for | People weighing MM2H against another country's residency-by-investment program and trying to work out which actually fits their budget and goals. |
|---|---|
| Risk level | Medium |
| Buyer action | MM2H's property purchase requirement means qualifying is also a real estate decision — ask Lewis which current Penang projects clear your tier's minimum value and make sense as a long-term hold. |
MM2H's Tax Treatment
MM2H holders are only taxed as Malaysian residents if they spend 182+ days in Malaysia in a calendar year; even then, foreign-sourced income remitted into Malaysia is exempt from tax through 31 December 2036 provided it was already taxed at source and is properly declared, and interest on the mandatory fixed deposit itself is tax-exempt. Portugal D7 Visa's treatment sits in contrast: Standard progressive up to 48% (53% with surcharges).
Portugal D7 Visa's Tax Treatment
Portugal's D7 no longer benefits from the old NHR flat-tax regime for general applicants — foreign income is taxed at standard progressive Portuguese rates up to 48% (53% with surcharges) once tax residency is triggered, considerably heavier than MM2H's conditional foreign-income exemption.
Side by Side, Numbers Only
MM2H's trigger is 182 days a year; Portugal D7 Visa's is a different, non-day-count test. Below that threshold, MM2H's exemption runs through 31 December 2036; Portugal D7 Visa's treatment is: Standard progressive up to 48% (53% with surcharges).
Side by Side, Numbers Only
Dimension
MM2H
Portugal D7 Visa
Dimension
MM2H
Portugal D7 Visa
| Dimension | MM2H | Portugal D7 Visa |
|---|---|---|
| Residency trigger | 182 days/yr | — |
| Foreign income tax treatment | FSI exempt if remitted, taxed at source & declared (to 2036) | Standard progressive up to 48% (53% with surcharges) |
Buyer checklist
Portugal's D7 no longer benefits from the old NHR flat-tax regime for general applicants — foreign income is taxed at standard progressive Portuguese rates up to 48% (53% with surcharges) once tax residency is triggered, considerably heavier than MM2H's conditional foreign-income exemption.
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| 1 | Confirm the exact residency-trigger day count for each program |
|---|---|
| 2 | Check whether the exemption requires proof of tax paid at source |
| 3 | Check if declaration/reporting is required to claim an exemption |
| 4 | Confirm current exemption expiry dates |
| 5 | Get personal confirmation from a licensed tax professional |
Common questions
Which is more tax-friendly, MM2H or Portugal D7 Visa?
It depends on your specific income sources and how many days you'll actually spend in each country — general comparisons are a starting point, not a substitute for personal tax advice.
Is this tax advice?
No — this is general information for comparison purposes. Always confirm your specific situation with a licensed tax professional in the relevant jurisdiction(s).
Lewis Chong
REN 69566 · IQI GlobalProperty advisor helping KL, JB, and Penang buyers make data-backed property decisions.
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Confirm the exact residency-trigger day count for each program
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Check whether the exemption requires proof of tax paid at source
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Check if declaration/reporting is required to claim an exemption
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Confirm current exemption expiry dates