France vs Portugal
France is ahead on housing, infrastructure. Portugal is ahead on taxes, legalization, money & crypto, safety, cost of living, language. Full criterion-by-criterion data below.
VerifiedUpdated
Scoreboard
The key numbers head-to-head — the stronger side is marked. The overall score stays decoration; what matters is which facts fit you.
Headline result
Portugal leads on 5 of 6
France
1
Portugal
5
01Cost of living (single, excl. rent)
France
$1,816/mo
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Method
- INSEE national-accounts household final consumption by COICOP, 2024. Functions sum to €1,543.8B on-territory; subtract housing rentals (actual €77.0B + imputed €220.7B = €297.7B) → €1,246.1B non-rent. Per-capita on the household basis (to match peers): ÷ 31.377M households (Jan 2024) ÷ avg size 2.14 ÷ 12 = €1,546/capita/mo (2024). CPI-uplift mid-2024→mid-2026 ×1.030 = €1,593/mo. ×1.1399 USD/EUR = $1,816/mo. Per-capita basis to match Czechia/Spain/Austria; a lone single-person household spends materially more.
Portugalstronger
$1,166/mo
Curated by SettleMetric
- Data as of
- Jun 30, 2026
- Verified
- Jul 4, 2026
- Method
- INE 2022/2023 single-person (<65) household average spending €18,121/year = €1,510/month (incl. housing); CPI-uplifted to mid-2026 (×≈1.072 over 2024–2026 HICP) → €1,618/month; the rent/imputed-rent portion of the COICOP-2018 housing division (41.7% of the basket) removed while keeping utilities, then summed by category and converted at 1.1399 USD/EUR (ECB 2026-07-02) → ≈ $1,166/month excluding rent. Cross-checked against Eurostat comparative price level for household consumption (Portugal 2024 = 85.0, EU27=100 — ~15% below the EU average).
- Notes
- National average; Lisbon runs higher. Derived by summing the itemized cost-breakdown categories; see cost-breakdown for the split.
02Freelancer tax burden
France
34.1%
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Method
- Best eligible scheme at €60,000 turnover, single (1 part) = micro-entrepreneur (micro-BNC, scheme fr-micro-bnc): micro-social 25.6% = 15,360; CFP 0.2% = 120; income tax on 66% of turnover (34% allowance) = 39,600 → 11%/30% bands = 4,984. Levies 20,464 → 34.1%. The versement libératoire (28% flat) is blocked at €60k by the RFR cap; a SASU all-dividend chain runs ≈43.7%.
Portugalstronger
30%
SettleMetric tax engine over official 2026 rules (Autoridade Tributária + Segurança Social)
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Method
- Best eligible scheme pt-ifici-20 (IFICI 20% flat, NHR successor) at €60,000 revenue: social security 21.4%×70%×60,000 = €8,988; category-B simplified taxable income 0.75×60,000 = €45,000; IFICI IRS 20%×45,000 = €9,000; total €17,988 → 29.98% ≈ 30.0%. IFICI requires being a new resident (not resident in Portugal in the prior 5 years) in an eligible activity (IT/ICT qualifies) — realistic for an incoming remote worker. Without IFICI the same profile under the simplified 0.75 regime (progressive IRS) is ~34.4%.
03Homicide rate
France
1.28/100k
Eurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Notes
- Police-recorded intentional homicide, 2024 (value 1.28; 2023 was 1.30). Dataset last updated by Eurostat 2026-04-29; cross-checked against decoding the full crim_off_cat matrix. Moderate by European standards — above the safest EU states (Austria 0.85) but well below the global average.
Portugalstronger
0.68/100k
Eurostat — police-recorded intentional homicide (ICCS 0101)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Notes
- Police-recorded intentional homicides per 100,000 inhabitants, 2024 (Eurostat crim_off_cat). Portugal has trended down since 2013 (1.37) to 0.68 in 2024 — among the lowest in the EU.
04Internet speed
Francestronger
51 Mbps
M-Lab NDT country aggregates for France
Open data
- Data as of
- Dec 31, 2023
- Verified
- Jul 14, 2026
- Method
- Median of the 344 daily country-median download values for FR in 2023 (~10.47M download tests; daily medians ranged 24.9–61.1 Mbps). M-Lab NDT is single-stream and reads well below Ookla-style or advertised figures (French fibre commonly markets 300–1000+ Mbps) — comparable only within this criterion. 2023 is the latest full year in M-Lab's public stats API.
- Notes
- France has extensive FTTH fibre coverage; the M-Lab single-stream median understates real-world line speeds and is used only for cross-country comparability on one consistent method.
Portugal
40 Mbps
M-Lab NDT country aggregates for Portugal
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Method
- M-Lab NDT daily country medians for Portugal cluster at ≈ 39–42 Mbps (2024). Recorded as 40 Mbps. WebFetch truncates the JSON to ~mid-January, so the full-year median should be re-aggregated from the M-Lab BigQuery dataset next cycle.
- Notes
- M-Lab NDT is single-stream and reads well below Ookla-style figures (Portuguese fibre retail speeds are far higher) — comparable only within this criterion. Value should be re-verified against the full 2024/2025 M-Lab aggregate.
05English proficiency
France
Moderate
EF EPI 2025 — France (score 539, rank 38/123, Moderate band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 14, 2026
- Notes
- Own band informed by EF EPI 2025 (attribution: EF Education First): France score 539, global rank 38, 'Moderate' band (EF cutoffs: Moderate 500–549), up 11 places and +15 points vs 2024. English is workable in Paris tech/expat circles and tourism-facing Côte d'Azur, but French is essential for administration, most workplaces, and daily life — France sits below the very-high Northern-European tier.
Portugalstronger
Very high
EF EPI 2025 — Portugal rank 6/123, score 612 (Very High band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 4, 2026
- Notes
- Own band informed by EF EPI (attribution: EF Education First). Portugal ranks 6th of 123 countries (score 612, 'Very High'). English is broadly workable in cities, tourism, tech and services; less consistent in local government/administration.
06Private healthcare cost
France
$821/yr
Curated by SettleMetric
- Data as of
- Jul 1, 2026
- Verified
- Jul 14, 2026
- Method
- France has universal public health cover (Assurance Maladie, ~70% reimbursement) topped up by a COMPLEMENTARY private 'mutuelle santé' — supplementary, not full-replacement. Mutuelle pricing is age-banded, not health-rated. Market data (goodassur, 48,082 individual quotes, July 2026): age 25–34 avg €68.98/mo, 35–44 avg €90.68/mo; a mid-market intermediate plan for a healthy 35-year-old ≈ €60/mo = €720/yr → $821/yr at 1.1399. Range ≈ €35/mo ($479/yr) to ≈ €90/mo ($1,231/yr).
- Notes
- A supplementary top-up on the mandatory public system, not a full private replacement policy (like Austria's Sonderklasse). ~95%+ of residents carry a mutuelle; employees usually get a subsidised group contract (employer pays ≥50%), so this individually-purchased premium is the situation of a freelancer/self-employed person. Mid-market monthly range ≈ €50–70.
Portugalstronger
$650/yr
Curated by SettleMetric
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Method
- Comprehensive private plans that include inpatient/hospital cover (outpatient + hospitalization) for a healthy 35-year-old run ≈ €35–60/month across the main Portuguese insurers (Médis, Multicare, AdvanceCare/AdvanceCare-network, Allianz, Generali Tranquilidade). Midpoint ≈ €47.5/month ≈ €570/year ≈ $650 at 1.1399 USD/EUR (range ≈ $547–$752). Premiums are quoted on request, so this is a curated market midpoint, not a public engine quote.
- Notes
- Residents are covered by the public SNS; private insurance is optional/supplementary. Cheaper outpatient-only plans start ≈ €10–20/month but exclude hospitalization — this figure is the with-inpatient comprehensive tier, chosen for cross-country comparability. Insurers repriced ~+10% for 2026.
Verdict
Each lens weighs only the facts that matter to that plan, and names the side it favours.
Remote IT / freelancer
Contract or freelance in tech, billing clients abroad.
Portugal fits better — 3 of 5
01Freelancer tax burden
France
34.1%
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Method
- Best eligible scheme at €60,000 turnover, single (1 part) = micro-entrepreneur (micro-BNC, scheme fr-micro-bnc): micro-social 25.6% = 15,360; CFP 0.2% = 120; income tax on 66% of turnover (34% allowance) = 39,600 → 11%/30% bands = 4,984. Levies 20,464 → 34.1%. The versement libératoire (28% flat) is blocked at €60k by the RFR cap; a SASU all-dividend chain runs ≈43.7%.
Portugalstronger
30%
SettleMetric tax engine over official 2026 rules (Autoridade Tributária + Segurança Social)
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Method
- Best eligible scheme pt-ifici-20 (IFICI 20% flat, NHR successor) at €60,000 revenue: social security 21.4%×70%×60,000 = €8,988; category-B simplified taxable income 0.75×60,000 = €45,000; IFICI IRS 20%×45,000 = €9,000; total €17,988 → 29.98% ≈ 30.0%. IFICI requires being a new resident (not resident in Portugal in the prior 5 years) in an eligible activity (IT/ICT qualifies) — realistic for an incoming remote worker. Without IFICI the same profile under the simplified 0.75 regime (progressive IRS) is ~34.4%.
02Internet speed
Francestronger
51 Mbps
M-Lab NDT country aggregates for France
Open data
- Data as of
- Dec 31, 2023
- Verified
- Jul 14, 2026
- Method
- Median of the 344 daily country-median download values for FR in 2023 (~10.47M download tests; daily medians ranged 24.9–61.1 Mbps). M-Lab NDT is single-stream and reads well below Ookla-style or advertised figures (French fibre commonly markets 300–1000+ Mbps) — comparable only within this criterion. 2023 is the latest full year in M-Lab's public stats API.
- Notes
- France has extensive FTTH fibre coverage; the M-Lab single-stream median understates real-world line speeds and is used only for cross-country comparability on one consistent method.
Portugal
40 Mbps
M-Lab NDT country aggregates for Portugal
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Method
- M-Lab NDT daily country medians for Portugal cluster at ≈ 39–42 Mbps (2024). Recorded as 40 Mbps. WebFetch truncates the JSON to ~mid-January, so the full-year median should be re-aggregated from the M-Lab BigQuery dataset next cycle.
- Notes
- M-Lab NDT is single-stream and reads well below Ookla-style figures (Portuguese fibre retail speeds are far higher) — comparable only within this criterion. Value should be re-verified against the full 2024/2025 M-Lab aggregate.
03English proficiency
France
Moderate
EF EPI 2025 — France (score 539, rank 38/123, Moderate band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 14, 2026
- Notes
- Own band informed by EF EPI 2025 (attribution: EF Education First): France score 539, global rank 38, 'Moderate' band (EF cutoffs: Moderate 500–549), up 11 places and +15 points vs 2024. English is workable in Paris tech/expat circles and tourism-facing Côte d'Azur, but French is essential for administration, most workplaces, and daily life — France sits below the very-high Northern-European tier.
Portugalstronger
Very high
EF EPI 2025 — Portugal rank 6/123, score 612 (Very High band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 4, 2026
- Notes
- Own band informed by EF EPI (attribution: EF Education First). Portugal ranks 6th of 123 countries (score 612, 'Very High'). English is broadly workable in cities, tourism, tech and services; less consistent in local government/administration.
04Cost of living (single, excl. rent)
France
$1,816/mo
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Method
- INSEE national-accounts household final consumption by COICOP, 2024. Functions sum to €1,543.8B on-territory; subtract housing rentals (actual €77.0B + imputed €220.7B = €297.7B) → €1,246.1B non-rent. Per-capita on the household basis (to match peers): ÷ 31.377M households (Jan 2024) ÷ avg size 2.14 ÷ 12 = €1,546/capita/mo (2024). CPI-uplift mid-2024→mid-2026 ×1.030 = €1,593/mo. ×1.1399 USD/EUR = $1,816/mo. Per-capita basis to match Czechia/Spain/Austria; a lone single-person household spends materially more.
Portugalstronger
$1,166/mo
Curated by SettleMetric
- Data as of
- Jun 30, 2026
- Verified
- Jul 4, 2026
- Method
- INE 2022/2023 single-person (<65) household average spending €18,121/year = €1,510/month (incl. housing); CPI-uplifted to mid-2026 (×≈1.072 over 2024–2026 HICP) → €1,618/month; the rent/imputed-rent portion of the COICOP-2018 housing division (41.7% of the basket) removed while keeping utilities, then summed by category and converted at 1.1399 USD/EUR (ECB 2026-07-02) → ≈ $1,166/month excluding rent. Cross-checked against Eurostat comparative price level for household consumption (Portugal 2024 = 85.0, EU27=100 — ~15% below the EU average).
- Notes
- National average; Lisbon runs higher. Derived by summing the itemized cost-breakdown categories; see cost-breakdown for the split.
05Domestic delivery quality
Francestronger
Excellent
La Poste / Colissimo (Pickup) and Mondial Relay network figures
Curated by SettleMetric
- Data as of
- Jan 1, 2025
- Verified
- Jul 14, 2026
- Method
- France has one of Europe's densest out-of-home parcel networks. Colissimo/Pickup: 26,000+ pickup points (≈17,500 relay points + ≈6,500 automatic lockers, incl. ≈4,500 24/7 Pickup Station lockers). Mondial Relay: ≈17,000 points (≈9,000 lockers + ≈8,000 relais). Plus Relais Colis, Chronopost, DPD, and La Poste home delivery ~6 days/week, with nationwide next-day/2-day standard options → 'excellent'.
Portugal
Good
Curated by SettleMetric
- Data as of
- Dec 31, 2025
- Verified
- Jul 4, 2026
- Method
- National operator CTT offers next-day ('Expresso Para Amanhã') and 2-day express nationwide, with the Collectt pickup network (CTT shops + Payshop agents + Locky 24/7 parcel lockers) and real-time tracking. Private carriers DPD, GLS, DHL, UPS, Chronopost and Seur operate nationwide. Rated 'good' — 1–3 day delivery is the norm and lockers exist in cities, but locker density and universal next-day are below the best-in-class (e.g. Poland's InPost).
Family
Relocating with a partner and school-age children.
Portugal fits better — 3 of 3
01Homicide rate
France
1.28/100k
Eurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Notes
- Police-recorded intentional homicide, 2024 (value 1.28; 2023 was 1.30). Dataset last updated by Eurostat 2026-04-29; cross-checked against decoding the full crim_off_cat matrix. Moderate by European standards — above the safest EU states (Austria 0.85) but well below the global average.
Portugalstronger
0.68/100k
Eurostat — police-recorded intentional homicide (ICCS 0101)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Notes
- Police-recorded intentional homicides per 100,000 inhabitants, 2024 (Eurostat crim_off_cat). Portugal has trended down since 2013 (1.37) to 0.68 in 2024 — among the lowest in the EU.
02Private healthcare cost
France
$821/yr
Curated by SettleMetric
- Data as of
- Jul 1, 2026
- Verified
- Jul 14, 2026
- Method
- France has universal public health cover (Assurance Maladie, ~70% reimbursement) topped up by a COMPLEMENTARY private 'mutuelle santé' — supplementary, not full-replacement. Mutuelle pricing is age-banded, not health-rated. Market data (goodassur, 48,082 individual quotes, July 2026): age 25–34 avg €68.98/mo, 35–44 avg €90.68/mo; a mid-market intermediate plan for a healthy 35-year-old ≈ €60/mo = €720/yr → $821/yr at 1.1399. Range ≈ €35/mo ($479/yr) to ≈ €90/mo ($1,231/yr).
- Notes
- A supplementary top-up on the mandatory public system, not a full private replacement policy (like Austria's Sonderklasse). ~95%+ of residents carry a mutuelle; employees usually get a subsidised group contract (employer pays ≥50%), so this individually-purchased premium is the situation of a freelancer/self-employed person. Mid-market monthly range ≈ €50–70.
Portugalstronger
$650/yr
Curated by SettleMetric
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Method
- Comprehensive private plans that include inpatient/hospital cover (outpatient + hospitalization) for a healthy 35-year-old run ≈ €35–60/month across the main Portuguese insurers (Médis, Multicare, AdvanceCare/AdvanceCare-network, Allianz, Generali Tranquilidade). Midpoint ≈ €47.5/month ≈ €570/year ≈ $650 at 1.1399 USD/EUR (range ≈ $547–$752). Premiums are quoted on request, so this is a curated market midpoint, not a public engine quote.
- Notes
- Residents are covered by the public SNS; private insurance is optional/supplementary. Cheaper outpatient-only plans start ≈ €10–20/month but exclude hospitalization — this figure is the with-inpatient comprehensive tier, chosen for cross-country comparability. Insurers repriced ~+10% for 2026.
03English proficiency
France
Moderate
EF EPI 2025 — France (score 539, rank 38/123, Moderate band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 14, 2026
- Notes
- Own band informed by EF EPI 2025 (attribution: EF Education First): France score 539, global rank 38, 'Moderate' band (EF cutoffs: Moderate 500–549), up 11 places and +15 points vs 2024. English is workable in Paris tech/expat circles and tourism-facing Côte d'Azur, but French is essential for administration, most workplaces, and daily life — France sits below the very-high Northern-European tier.
Portugalstronger
Very high
EF EPI 2025 — Portugal rank 6/123, score 612 (Very High band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 4, 2026
- Notes
- Own band informed by EF EPI (attribution: EF Education First). Portugal ranks 6th of 123 countries (score 612, 'Very High'). English is broadly workable in cities, tourism, tech and services; less consistent in local government/administration.
Money & crypto
Optimising tax, banking and crypto rules.
Portugal fits better — 2 of 3
01Crypto regulation
France
Legal regulated
impots.gouv.fr — Plus-values sur cessions d'actifs numériques (cryptomonnaies); AMF/MiCA CASP regime
Official source
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Notes
- Legal and regulated. Capital gains on digital assets for private/occasional investors are taxed at the flat PFU — 31.4% from 1 Jan 2026 (12.8% income tax + 18.6% social levies; the social part rose from 17.2% when the 2026 Social Security law lifted CSG on capital income 9.2%→10.6%), with the option to elect the progressive scale instead (since 2023). Total annual disposals ≤ €305 are exempt. Crypto-asset service providers authorise as CASPs under the EU MiCA regulation (the former AMF 'PSAN' regime from the 2019 PACTE law), with the AMF as competent authority.
Portugalstronger
Legal friendly
Autoridade Tributária — Criptoativos: conceito fiscal e tributação (folheto informativo)
Official source
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Notes
- Legal for individuals; regulated under EU MiCA/CARF. Since Law 24-D/2022: capital gains on crypto held ≥365 days are tax-EXEMPT (declared in Anexo G1); gains on assets held <365 days are taxed at a 28% autonomous rate (Category G, option to aggregate); crypto-to-crypto swaps are deferred (not taxed at the swap). Frequent/professional trading may be reclassified as Category B (general rates). Classified legal-friendly for the explicit long-term-holding exemption; short-term gains are still fully taxed.
02Financial control level
France
Low
Official source
- Data as of
- Sep 1, 2015
- Verified
- Jul 14, 2026
- Method
- Composite: France uses the euro, fully convertible, with EU free movement of capital and NO exchange/capital controls. The main constraint is a cash-payment cap — a French tax resident may pay at most €1,000 in cash to a professional (since Sept 2015; non-resident tourists up to €15,000); cash between private individuals is unlimited (written proof required above €1,500). The EU Anti-Money-Laundering Regulation adds an EU-wide €10,000 cash cap from 2027. Non-resident banking is available with standard KYC. These are ordinary AML measures, not capital controls → 'low'.
Portugal
Low
ASAE — cash-payment limits (Art. 63.º-E Lei Geral Tributária); euro-area free movement of capital
Official source
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Method
- Composite: euro-area member, no currency or capital controls, EUR fully convertible; free movement of capital guaranteed by the EU Treaty (Art. 63 TFEU). Non-resident bank accounts routinely available. Standard EU CRS/DAC reporting via banks; no FBAR-style personal foreign-account self-declaration for individuals. Cash-payment limit €2,999.99 for residents (natural persons) and €9,999.99 for non-residents not acting as merchants (Art. 63.º-E LGT) — a limit on cash, not on bank money movement. Rated 'low' state control over personal money flows.
03Freelancer tax burden
France
34.1%
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Method
- Best eligible scheme at €60,000 turnover, single (1 part) = micro-entrepreneur (micro-BNC, scheme fr-micro-bnc): micro-social 25.6% = 15,360; CFP 0.2% = 120; income tax on 66% of turnover (34% allowance) = 39,600 → 11%/30% bands = 4,984. Levies 20,464 → 34.1%. The versement libératoire (28% flat) is blocked at €60k by the RFR cap; a SASU all-dividend chain runs ≈43.7%.
Portugalstronger
30%
SettleMetric tax engine over official 2026 rules (Autoridade Tributária + Segurança Social)
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Method
- Best eligible scheme pt-ifici-20 (IFICI 20% flat, NHR successor) at €60,000 revenue: social security 21.4%×70%×60,000 = €8,988; category-B simplified taxable income 0.75×60,000 = €45,000; IFICI IRS 20%×45,000 = €9,000; total €17,988 → 29.98% ≈ 30.0%. IFICI requires being a new resident (not resident in Portugal in the prior 5 years) in an eligible activity (IT/ICT qualifies) — realistic for an incoming remote worker. Without IFICI the same profile under the simplified 0.75 regime (progressive IRS) is ~34.4%.
Calm lifestyle
Prioritising safety, air, and an easy daily life.
Portugal fits better — 2 of 2
01Homicide rate
France
1.28/100k
Eurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Notes
- Police-recorded intentional homicide, 2024 (value 1.28; 2023 was 1.30). Dataset last updated by Eurostat 2026-04-29; cross-checked against decoding the full crim_off_cat matrix. Moderate by European standards — above the safest EU states (Austria 0.85) but well below the global average.
Portugalstronger
0.68/100k
Eurostat — police-recorded intentional homicide (ICCS 0101)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Notes
- Police-recorded intentional homicides per 100,000 inhabitants, 2024 (Eurostat crim_off_cat). Portugal has trended down since 2013 (1.37) to 0.68 in 2024 — among the lowest in the EU.
02Cost of living (single, excl. rent)
France
$1,816/mo
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Method
- INSEE national-accounts household final consumption by COICOP, 2024. Functions sum to €1,543.8B on-territory; subtract housing rentals (actual €77.0B + imputed €220.7B = €297.7B) → €1,246.1B non-rent. Per-capita on the household basis (to match peers): ÷ 31.377M households (Jan 2024) ÷ avg size 2.14 ÷ 12 = €1,546/capita/mo (2024). CPI-uplift mid-2024→mid-2026 ×1.030 = €1,593/mo. ×1.1399 USD/EUR = $1,816/mo. Per-capita basis to match Czechia/Spain/Austria; a lone single-person household spends materially more.
Portugalstronger
$1,166/mo
Curated by SettleMetric
- Data as of
- Jun 30, 2026
- Verified
- Jul 4, 2026
- Method
- INE 2022/2023 single-person (<65) household average spending €18,121/year = €1,510/month (incl. housing); CPI-uplifted to mid-2026 (×≈1.072 over 2024–2026 HICP) → €1,618/month; the rent/imputed-rent portion of the COICOP-2018 housing division (41.7% of the basket) removed while keeping utilities, then summed by category and converted at 1.1399 USD/EUR (ECB 2026-07-02) → ≈ $1,166/month excluding rent. Cross-checked against Eurostat comparative price level for household consumption (Portugal 2024 = 85.0, EU27=100 — ~15% below the EU average).
- Notes
- National average; Lisbon runs higher. Derived by summing the itemized cost-breakdown categories; see cost-breakdown for the split.
Details
Taxes
CriterionFrancePortugal
01+−Freelancer tax burden% effective burden at €60k/year self-employed profileFrance34.1Portugalstronger30
What this measures
Effective total burden (income tax + mandatory social and health contributions) for a solo IT freelancer with €60,000/year revenue and 10% deductible expenses, using the most favourable eligible scheme in the country's tax-schemes data. Computed by the SettleMetric tax engine; recorded as a curated value with the winning scheme id in method.
Lower is better· % effective burden at €60k/year self-employed profile· re-verified every 365 days
France
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Method
- Best eligible scheme at €60,000 turnover, single (1 part) = micro-entrepreneur (micro-BNC, scheme fr-micro-bnc): micro-social 25.6% = 15,360; CFP 0.2% = 120; income tax on 66% of turnover (34% allowance) = 39,600 → 11%/30% bands = 4,984. Levies 20,464 → 34.1%. The versement libératoire (28% flat) is blocked at €60k by the RFR cap; a SASU all-dividend chain runs ≈43.7%.
Portugal
SettleMetric tax engine over official 2026 rules (Autoridade Tributária + Segurança Social)
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Method
- Best eligible scheme pt-ifici-20 (IFICI 20% flat, NHR successor) at €60,000 revenue: social security 21.4%×70%×60,000 = €8,988; category-B simplified taxable income 0.75×60,000 = €45,000; IFICI IRS 20%×45,000 = €9,000; total €17,988 → 29.98% ≈ 30.0%. IFICI requires being a new resident (not resident in Portugal in the prior 5 years) in an eligible activity (IT/ICT qualifies) — realistic for an incoming remote worker. Without IFICI the same profile under the simplified 0.75 regime (progressive IRS) is ~34.4%.
Legalization
CriterionFrancePortugal
01+−Remote-work legalization easeFranceLong stay pathPortugalstrongerDedicated nomad visa
What this measures
Best available legalization route for a location-independent earner with a median (non-EU, non-US) passport, classified from this country's legalization-paths data: dedicated digital-nomad visa; general freelance/self-employment permit; realistic long-stay path (e.g. renewable temporary residence); only short visa-free/tourist stays; effectively none.
Rated by category· re-verified every 180 days
France
Official source
- Data as of
- Jul 14, 2026
- Verified
- Jul 14, 2026
- Notes
- France has no dedicated digital-nomad or remote-work visa. The long-stay visitor visa (VLS-TS visiteur) forbids any professional activity, so it does not fit an actively-earning remote worker. Non-EU self-employed freelancers use the 'entrepreneur/profession libérale' long-stay visa or the Passeport Talent (for qualifying founders/investors/highly-skilled). EU/EEA/Swiss citizens work and freelance freely with no permit. Classified 'long-stay-path'.
Portugal
Official source
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Notes
- Portugal has a dedicated digital-nomad route (D8): a residence visa for remote professional activity carried out for entities outside Portugal (in force since 2022, Law 18/2022), leading to a 2-year residence permit renewable for 3 years and to permanent residence/citizenship after 5 years. A temporary-stay variant (under 1 year) also exists. Income requirement 4× the national minimum wage (4 × €920 = €3,680/month in 2026).
Cost of living
CriterionFrancePortugal
01+−Cost of living (single, excl. rent)USD/month, single person, excluding rentFrance1,816Portugalstronger1,166
What this measures
Monthly cost of a defined single-person basket (food, transport, utilities, mobile+internet, modest leisure) excluding rent, curated from national statistics office price data and large local retailers' published prices, converted to USD at the ECB rate recorded in fx-rates. The method field of each value itemizes the basket inputs.
Lower is better· USD/month, single person, excluding rent· re-verified every 365 days
France
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Method
- INSEE national-accounts household final consumption by COICOP, 2024. Functions sum to €1,543.8B on-territory; subtract housing rentals (actual €77.0B + imputed €220.7B = €297.7B) → €1,246.1B non-rent. Per-capita on the household basis (to match peers): ÷ 31.377M households (Jan 2024) ÷ avg size 2.14 ÷ 12 = €1,546/capita/mo (2024). CPI-uplift mid-2024→mid-2026 ×1.030 = €1,593/mo. ×1.1399 USD/EUR = $1,816/mo. Per-capita basis to match Czechia/Spain/Austria; a lone single-person household spends materially more.
Portugal
Curated by SettleMetric
- Data as of
- Jun 30, 2026
- Verified
- Jul 4, 2026
- Method
- INE 2022/2023 single-person (<65) household average spending €18,121/year = €1,510/month (incl. housing); CPI-uplifted to mid-2026 (×≈1.072 over 2024–2026 HICP) → €1,618/month; the rent/imputed-rent portion of the COICOP-2018 housing division (41.7% of the basket) removed while keeping utilities, then summed by category and converted at 1.1399 USD/EUR (ECB 2026-07-02) → ≈ $1,166/month excluding rent. Cross-checked against Eurostat comparative price level for household consumption (Portugal 2024 = 85.0, EU27=100 — ~15% below the EU average).
- Notes
- National average; Lisbon runs higher. Derived by summing the itemized cost-breakdown categories; see cost-breakdown for the split.
Monthly spending by category (excl. rent)
France
Portugal
INSEE — La consommation des ménages en 2024 (Insee Première 2056, COICOP functional breakdown)
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Method
- Each INSEE 2024 COICOP function (€B/yr) → per-capita USD/mo by ÷ 31.377M households ÷ 2.14 ÷ 12 then ×1.030 CPI uplift ×1.1399 FX. Housing (04) shown net of rent (actual + imputed rents excluded). Items sum ≈ $1,814 ≈ the $1,816 headline. Health is households' out-of-pocket/non-reimbursed only — France's universal Assurance Maladie plus near-universal mutuelles cover most care, so this line is structurally low.
INE — Household Budget Survey 2022/2023 (COICOP-2018 structure), CPI-uplifted
Curated by SettleMetric
- Data as of
- Jun 30, 2026
- Verified
- Jul 4, 2026
- Method
- INE 2022/2023 COICOP-2018 expenditure shares (food 13.0%, transport 11.3%, restaurants & accommodation 8.3%, furnishings 4.4%, health 4.2%, information & communication 3.8%, personal care/misc 3.4%, recreation 2.9%, alcohol/tobacco 1.7%, clothing 1.2%; housing 41.7% split into ~9% utilities/upkeep kept and rent excluded) applied to the CPI-uplifted single-person monthly total (€1,618) and converted at 1.1399 USD/EUR. Categories sum to the ~$1,166/mo excl-rent aggregate. National average.
- Notes
- Structure is the all-household COICOP-2018 split (INE does not publish a full single-person COICOP table); applied to the single-person total as a transparent approximation. Housing utilities are kept; rent/imputed rent is excluded per the cost-of-living definition.
01Food & non-alcoholic beverages
France
$273
Portugalcheaper
$240
02Transport
France
$283
Portugalcheaper
$208
03Recreation, sport & culture
France
$158
Portugalcheaper
$53
04Restaurants & hotels
France
$191
Portugal
—
05Housing (water, energy, maintenance — excl. rent)
France
$185
Portugal
—
06Insurance & financial services
France
$182
Portugal
—
07Utilities (electricity, gas, water) & upkeep
France
—
Portugal
$166
08Restaurants & eating out
France
—
Portugal
$153
09Information & communication
France
$80
Portugalcheaper
$70
10Other goods & services (personal care, social protection, misc.)
France
$138
Portugal
—
11Clothing & footwear
France
$65
Portugalcheaper
$22
12Health (out-of-pocket & non-reimbursed)
France
$85
Portugal
—
13Furnishings & household equipment
France
$84
Portugal
—
14Household goods & equipment
France
—
Portugal
$81
15Health (out-of-pocket)
France
—
Portugal
$77
16Alcoholic beverages & tobacco
France
$74
Portugal
—
17Personal care & misc goods
France
—
Portugal
$63
18Alcohol & tobacco
France
—
Portugal
$31
19Education
France
$16
Portugal
—
Total (excl. rent)
France$1,814/mo
Portugal$1,164/mo
Housing
Rent by apartment type
Asking rent, central price with outside-centre in parentheses ($/mo).
France
Portugal
SettleMetric — population-weighted average of covered cities (Nice, Paris)
Curated by SettleMetric
- Data as of
- Dec 31, 2025
- Verified
- Jul 14, 2026
- Method
- Population-weighted mean of the rent-breakdown matrices of Nice, Paris; each cell averages the cities that report it. See each city page for its exact local matrix.
SettleMetric — population-weighted average of covered cities (Funchal, Lisbon, Porto)
Curated by SettleMetric
- Data as of
- Jun 30, 2026
- Verified
- Jul 4, 2026
- Method
- Population-weighted mean of the rent-breakdown matrices of Funchal, Lisbon, Porto; each cell averages the cities that report it. See each city page for its exact local matrix.
01Studio
France
$1,464$1,196 outside
Portugalcheaper
$917$677 outside
021-bedroom
France
$1,714$1,401 outside
Portugalcheaper
$1,441$1,064 outside
032-bedroom
France
$2,491$2,036 outside
Portugalcheaper
$2,095$1,548 outside
043-bedroom
France
$3,481$2,846 outside
Portugalcheaper
$2,881$2,128 outside
Safety
CriterionFrancePortugal
01+−Homicide rateintentional homicides per 100,000/yearFrance1.3Portugalstronger0.7
What this measures
Intentional homicide victims per 100,000 population, latest available year. Country level: UNODC national series. City level: official municipal/police statistics where published; otherwise null (country value shown as country-level).
Lower is better· intentional homicides per 100,000/year· re-verified every 730 days
France
Eurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Notes
- Police-recorded intentional homicide, 2024 (value 1.28; 2023 was 1.30). Dataset last updated by Eurostat 2026-04-29; cross-checked against decoding the full crim_off_cat matrix. Moderate by European standards — above the safest EU states (Austria 0.85) but well below the global average.
Portugal
Eurostat — police-recorded intentional homicide (ICCS 0101)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Notes
- Police-recorded intentional homicides per 100,000 inhabitants, 2024 (Eurostat crim_off_cat). Portugal has trended down since 2013 (1.37) to 0.68 in 2024 — among the lowest in the EU.
Healthcare
CriterionFrancePortugal
01+−Private healthcare costUSD/year, comprehensive private insurance premium, healthy 35-year-oldFrance821Portugalstronger650
What this measures
Median of at least three publicly quoted annual premiums for comprehensive private medical insurance (outpatient + inpatient, ~$100k coverage, small deductible) for a healthy 35-year-old resident foreigner, from local and international insurers. Method field lists the insurers quoted.
Lower is better· USD/year, comprehensive private insurance premium, healthy 35-year-old· re-verified every 365 days
France
Curated by SettleMetric
- Data as of
- Jul 1, 2026
- Verified
- Jul 14, 2026
- Method
- France has universal public health cover (Assurance Maladie, ~70% reimbursement) topped up by a COMPLEMENTARY private 'mutuelle santé' — supplementary, not full-replacement. Mutuelle pricing is age-banded, not health-rated. Market data (goodassur, 48,082 individual quotes, July 2026): age 25–34 avg €68.98/mo, 35–44 avg €90.68/mo; a mid-market intermediate plan for a healthy 35-year-old ≈ €60/mo = €720/yr → $821/yr at 1.1399. Range ≈ €35/mo ($479/yr) to ≈ €90/mo ($1,231/yr).
- Notes
- A supplementary top-up on the mandatory public system, not a full private replacement policy (like Austria's Sonderklasse). ~95%+ of residents carry a mutuelle; employees usually get a subsidised group contract (employer pays ≥50%), so this individually-purchased premium is the situation of a freelancer/self-employed person. Mid-market monthly range ≈ €50–70.
Portugal
Curated by SettleMetric
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Method
- Comprehensive private plans that include inpatient/hospital cover (outpatient + hospitalization) for a healthy 35-year-old run ≈ €35–60/month across the main Portuguese insurers (Médis, Multicare, AdvanceCare/AdvanceCare-network, Allianz, Generali Tranquilidade). Midpoint ≈ €47.5/month ≈ €570/year ≈ $650 at 1.1399 USD/EUR (range ≈ $547–$752). Premiums are quoted on request, so this is a curated market midpoint, not a public engine quote.
- Notes
- Residents are covered by the public SNS; private insurance is optional/supplementary. Cheaper outpatient-only plans start ≈ €10–20/month but exclude hospitalization — this figure is the with-inpatient comprehensive tier, chosen for cross-country comparability. Insurers repriced ~+10% for 2026.
Money & crypto
CriterionFrancePortugal
01+−Crypto regulationFranceLegal regulatedPortugalstrongerLegal friendly
What this measures
Own classification of the legal status of holding, trading and cashing out cryptocurrency for individuals: legal-friendly (legal with clear, favourable rules or explicit tax exemptions), legal-regulated (legal under standard licensing/AML and taxation), restricted (partial bans: payments or banking access prohibited), banned (holding/trading prohibited). Classified from national regulators' and central banks' official positions.
Rated by category· re-verified every 180 days
France
impots.gouv.fr — Plus-values sur cessions d'actifs numériques (cryptomonnaies); AMF/MiCA CASP regime
Official source
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Notes
- Legal and regulated. Capital gains on digital assets for private/occasional investors are taxed at the flat PFU — 31.4% from 1 Jan 2026 (12.8% income tax + 18.6% social levies; the social part rose from 17.2% when the 2026 Social Security law lifted CSG on capital income 9.2%→10.6%), with the option to elect the progressive scale instead (since 2023). Total annual disposals ≤ €305 are exempt. Crypto-asset service providers authorise as CASPs under the EU MiCA regulation (the former AMF 'PSAN' regime from the 2019 PACTE law), with the AMF as competent authority.
Portugal
Autoridade Tributária — Criptoativos: conceito fiscal e tributação (folheto informativo)
Official source
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Notes
- Legal for individuals; regulated under EU MiCA/CARF. Since Law 24-D/2022: capital gains on crypto held ≥365 days are tax-EXEMPT (declared in Anexo G1); gains on assets held <365 days are taxed at a 28% autonomous rate (Category G, option to aggregate); crypto-to-crypto swaps are deferred (not taxed at the swap). Frequent/professional trading may be reclassified as Category B (general rates). Classified legal-friendly for the explicit long-term-holding exemption; short-term gains are still fully taxed.
02+−Financial control levelFranceLowPortugalLow
What this measures
Own composite of state control over personal money flows: currency/capital controls (IMF AREAER), restrictions on foreign accounts and transfers, mandatory income declaration scope for residents, cash payment limits, banking access for foreigners. Low = free movement of personal funds and easy non-resident banking; very-high = strict capital controls and pervasive reporting. Method field on each value lists the inputs used.
Rated by category· re-verified every 365 days
France
Official source
- Data as of
- Sep 1, 2015
- Verified
- Jul 14, 2026
- Method
- Composite: France uses the euro, fully convertible, with EU free movement of capital and NO exchange/capital controls. The main constraint is a cash-payment cap — a French tax resident may pay at most €1,000 in cash to a professional (since Sept 2015; non-resident tourists up to €15,000); cash between private individuals is unlimited (written proof required above €1,500). The EU Anti-Money-Laundering Regulation adds an EU-wide €10,000 cash cap from 2027. Non-resident banking is available with standard KYC. These are ordinary AML measures, not capital controls → 'low'.
Portugal
ASAE — cash-payment limits (Art. 63.º-E Lei Geral Tributária); euro-area free movement of capital
Official source
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Method
- Composite: euro-area member, no currency or capital controls, EUR fully convertible; free movement of capital guaranteed by the EU Treaty (Art. 63 TFEU). Non-resident bank accounts routinely available. Standard EU CRS/DAC reporting via banks; no FBAR-style personal foreign-account self-declaration for individuals. Cash-payment limit €2,999.99 for residents (natural persons) and €9,999.99 for non-residents not acting as merchants (Art. 63.º-E LGT) — a limit on cash, not on bank money movement. Rated 'low' state control over personal money flows.
Infrastructure
CriterionFrancePortugal
01+−Domestic delivery qualityFrancestrongerExcellentPortugalGood
What this measures
Quality of in-country parcel delivery. excellent = nationwide next-day widely available, dense parcel-locker network, real-time tracking standard; good = 1–3 day delivery, lockers in major cities; basic = reliable but slow (3–7 days), mostly to-door or post-office pickup; poor = unreliable delivery, street addresses often unusable, informal workarounds common. Classified from official service/coverage data of the national postal operator and the two largest private carriers; inputs itemized in each value's method field.
Rated by category· re-verified every 730 days
France
La Poste / Colissimo (Pickup) and Mondial Relay network figures
Curated by SettleMetric
- Data as of
- Jan 1, 2025
- Verified
- Jul 14, 2026
- Method
- France has one of Europe's densest out-of-home parcel networks. Colissimo/Pickup: 26,000+ pickup points (≈17,500 relay points + ≈6,500 automatic lockers, incl. ≈4,500 24/7 Pickup Station lockers). Mondial Relay: ≈17,000 points (≈9,000 lockers + ≈8,000 relais). Plus Relais Colis, Chronopost, DPD, and La Poste home delivery ~6 days/week, with nationwide next-day/2-day standard options → 'excellent'.
Portugal
Curated by SettleMetric
- Data as of
- Dec 31, 2025
- Verified
- Jul 4, 2026
- Method
- National operator CTT offers next-day ('Expresso Para Amanhã') and 2-day express nationwide, with the Collectt pickup network (CTT shops + Payshop agents + Locky 24/7 parcel lockers) and real-time tracking. Private carriers DPD, GLS, DHL, UPS, Chronopost and Seur operate nationwide. Rated 'good' — 1–3 day delivery is the norm and lockers exist in cities, but locker density and universal next-day are below the best-in-class (e.g. Poland's InPost).
02+−International delivery easeFranceMinor frictionPortugalMinor friction
What this measures
Ease of receiving goods from abroad. seamless = major international carriers deliver door-to-door, meaningful duty-free de-minimis threshold, customs clearance predictable in days; minor-friction = carriers present but low de-minimis, extra paperwork or routine delays; significant-friction = frequent customs holds, high brokerage fees, some marketplaces refuse to ship; unreliable = parcels regularly lost or blocked, informal import channels dominate. De-minimis thresholds and clearance rules from the national customs authority (official source, cite the regulation); carrier presence from carriers' official pages.
Rated by category· re-verified every 365 days
France
Official source
- Data as of
- Jul 1, 2026
- Verified
- Jul 14, 2026
- Notes
- Intra-EU shipping is frictionless (single market — most European cross-border parcels arrive like domestic ones). For non-EU imports the EU removed the €150 duty-free threshold and from 1 July 2026 applies a temporary flat customs duty per item on ≤€150 consignments (VAT already collected at checkout via IOSS since 2021). Predictable but no longer duty-free — the same EU regime as other member states.
Portugal
Official source
- Data as of
- Jul 1, 2026
- Verified
- Jul 4, 2026
- Notes
- Intra-EU shipping is frictionless (single market, all major carriers). Non-EU imports: the €150 duty-free threshold was removed on 2026-07-01 — a temporary flat €3/item duty applies to ≤€150 consignments (until the 2028 EU Customs reform); import VAT has applied from €0 since 2021 (IOSS collects it at checkout). Predictable but no longer duty-free — hence minor-friction.
03+−Internet speedMbps, median fixed downloadFrancestronger51.4Portugal40
What this measures
Median fixed-broadband download speed over the trailing 6 months from M-Lab NDT open data (CC0), aggregated at country or city level. Not comparable with Ookla figures (different test methodology) — do not mix sources within this criterion.
Higher is better· Mbps, median fixed download· re-verified every 365 days
France
M-Lab NDT country aggregates for France
Open data
- Data as of
- Dec 31, 2023
- Verified
- Jul 14, 2026
- Method
- Median of the 344 daily country-median download values for FR in 2023 (~10.47M download tests; daily medians ranged 24.9–61.1 Mbps). M-Lab NDT is single-stream and reads well below Ookla-style or advertised figures (French fibre commonly markets 300–1000+ Mbps) — comparable only within this criterion. 2023 is the latest full year in M-Lab's public stats API.
- Notes
- France has extensive FTTH fibre coverage; the M-Lab single-stream median understates real-world line speeds and is used only for cross-country comparability on one consistent method.
Portugal
M-Lab NDT country aggregates for Portugal
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Method
- M-Lab NDT daily country medians for Portugal cluster at ≈ 39–42 Mbps (2024). Recorded as 40 Mbps. WebFetch truncates the JSON to ~mid-January, so the full-year median should be re-aggregated from the M-Lab BigQuery dataset next cycle.
- Notes
- M-Lab NDT is single-stream and reads well below Ookla-style figures (Portuguese fibre retail speeds are far higher) — comparable only within this criterion. Value should be re-verified against the full 2024/2025 M-Lab aggregate.
Language
CriterionFrancePortugal
01+−English proficiencyFranceModeratePortugalstrongerVery high
What this measures
Own banding of how far English gets a resident in daily life (government offices, healthcare, housing, services). Informed by EF EPI band (research source, cited with attribution, not republished) plus official language status and service-sector realities. Values are our bands, not EF scores.
Rated by category· re-verified every 730 days
France
EF EPI 2025 — France (score 539, rank 38/123, Moderate band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 14, 2026
- Notes
- Own band informed by EF EPI 2025 (attribution: EF Education First): France score 539, global rank 38, 'Moderate' band (EF cutoffs: Moderate 500–549), up 11 places and +15 points vs 2024. English is workable in Paris tech/expat circles and tourism-facing Côte d'Azur, but French is essential for administration, most workplaces, and daily life — France sits below the very-high Northern-European tier.
Portugal
EF EPI 2025 — Portugal rank 6/123, score 612 (Very High band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 4, 2026
- Notes
- Own band informed by EF EPI (attribution: EF Education First). Portugal ranks 6th of 123 countries (score 612, 'Very High'). English is broadly workable in cities, tourism, tech and services; less consistent in local government/administration.
Deep dives: taxes in France ·taxes in Portugal ·net-income calculator