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 ·
Autoridade emissora
Diário da República — Código do IRS (texto consolidado)
Diploma legal
CIRS Art. 16.º
Última verificação
Cadência de revisão
quarterly
Notas
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.
Histórico de alterações
Registo inicialA 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.
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
