Tax residency rules

Your tax residency status in Portugal usually depends on how many days you spend in the country during the tax year.

You are considered a tax resident in Portugal when you meet one of the following conditions:

• You stayed in the country for more than 183 days (consecutive or interrupted) in any 12-month period, beginning or ending in the tax year in question.
• You have a home in Portugal that clearly shows your intention to maintain and occupy it as your habitual residence on any day of the 12-month period, even if your stay is shorter (less than 183 days).

Your residence status affects whether you need to pay tax in Portugal (PT) on your foreign income:

• Residents typically pay tax on all their income, whether from Portugal or abroad.
• Non-residents only pay tax on their Portugal source income.
  

Changing status from non-resident to resident

If you meet the requirements for residency, you must change your status from non-resident to resident by updating your address. You have 60 days to report this change to the Tax and Customs Authority (AT).

Required documents for foreign citizens proving residence in Portugal

EU/EEA citizens (including Andorra and Switzerland)

You must present:

1. Civil identification document or other legally equivalent document (passport)
   
2. European Union Citizen Registration Certificate, issued by the local council in the area of residence in Portugal
   
   

​Additional Proof of Address: The following may also be accepted as proof of address in Portuguese territory: 

• Public deed for the purchase of residential property
• Rental agreement for residential property
• Employment contract or document issued by any public entity

Third-country nationals​ (non-EU/EEA country)

You must present:

1. Civil identification document or other legally equivalent document (e.g., passport);
2. One of the following:
• Official proof of international protection or temporary protection, issued by AIMA (Agency for Integration, Migration and Asylum)
• Residence permit, issued by AIMA (valid on the date of the application) 
• Appointment confirmation with AIMA or a receipt proving a pending application in all other situations, namely grants or renewals of residence permits, based on the general regime or the exceptional regimes



Note on address: If the address you provide is different from the one on AIMA documents, you must prove that you requested the address change from the competent authority. You must also present one of the following documents confirming your current address:

• Public deed for the purchase of residential property;
  
• Rental agreement for residential property;
  
• Employment contract or document issued by any public entity.
  

Changing status from resident to non-resident

When moving abroad, you must update your address and change your residency status. You have 60 days to report this change to the Tax and Customs Authority (AT).

Required documents for a foreign citizen proving non-residence in Portugal

You must present:

• Identification document (civil ID or passport);
• Proof of address abroad;
• If you appoint a tax representative, their tax and civil identification documents must also be submitted, along with the Declaration of Representation Acceptance
  

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