A person is generally Portuguese tax resident if present in Portugal for more than 183 days in a relevant 12-month period, or if they have a home in Portugal in circumstances indicating an intention to occupy it as their habitual residence.●Verified ·
Issuing authority
Diário da República — Código do IRS (texto consolidado)
Legal instrument
CIRS Art. 16.º
Last verified
Review cadence
quarterly
Notes
Tax residence is separate from the D7 immigration route. Exact commencement, cessation, split-year and household treatment depend on the person’s chronology and must be assessed for the relevant tax year.
Change history
Initial captureA person is generally Portuguese tax resident if present in Portugal for more than 183 days in a relevant 12-month period, or if they have a home in Portugal in circumstances indicating an intention to occupy it as their habitual residence.
No further changes recorded yet — unchanged since it was first captured.
