Desk 1 · home × land
AU × 
Portugal
Verified 2026-08How facts workSourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.
Where you land · Portugal
Destination law — stay, labour, who may tax you there.
| Tax-residence day test | 183 daysSource Autoridade Tributária English tax-residency rules page + CIRS Art. 16(1)(a) — resident if stayed in Portugal for more than 183 days (consecutive or interrupted) in any 12-month period beginning or ending in the tax year in question Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Foreign / worldwide income | yesSource AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Top personal rate | 48%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: superior a €86,634; taxa normal 48,00% (ninth escalão; no taxa média listed) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Long-stay instrument (filed) | 7 days/yearSource AIMA ARI Art. 90.º-A — the ARI holder must spend at least 7 days in Portugal in the first year and at least 14 days in each subsequent year (a light physical-presence rule, not a residence-for-tax rule) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Local earn gate (filed) | 2157 EUR/monthSource AIMA Art. 90.º highly-qualified activity — subordinate hire needs an employer declaration of a contract paying at least 1.5× the national average gross annual salary (€2,157/month) or 3× the IAS; for shortage occupations in ISCO major groups 1 and 2 the floor is at least 1.2× the average gross salary (€1,725.60/month) or 2× the IAS (€1,018.52/month). Reference years: 2023 (average salary), 2024 (IAS) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Your passport · Australia
Australia keeps Super, CGT event I1 and Age Pension rules on the Australian folder — the DTA sits between folders.
CGT event I1 (home side): Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Pair cells on this corridor
| Treaty | Signed, not in force |
|---|---|
| Employment short-stay | — |
| Relief (double tax) | no treaty relief yet — Agreement signed, not in forceSource ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Art 4 | — |
| SSA / totalization | yesSource DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Treaty pensions | — |
| Foreign-income hinge | yesSource AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Home-side traps | yesSource au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Canonical pair URL: /australia-to-portugal/tax. Other desks: Compare hub · This desk.