What the codes mean5 terms in plain language
- 183 days
- Portugal CIRS Art. 16 day count — more than 183 days in any rolling 12-month window
- NHR
- classic Non-Habitual Resident regime — closed to new applicants from 1 January 2024
- IFICI
- 20% IRS track for qualifying scientific research, innovation and listed highly qualified posts
- IRS
- Portuguese personal income tax (Imposto sobre o Rendimento das Pessoas Singulares) — not the US IRS
- CIRS
- Código do IRS — Portugal's personal income tax code
The day count
The headline test is more than Source 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. Source CIRS Art. 16(2) — for the day-count rule, any complete or partial day that includes an overnight stay in Portuguese territory counts as a day of presence Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.183 days
yes
Even under that day count, a habitual home can tip you into residence ( Source AT tax-residency rules + CIRS Art. 16(1)(b) — even with a shorter stay, a person is resident if they have a home in Portugal that clearly shows intention to maintain and occupy it as habitual residence on any day of that 12-month period Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Worldwide vs Portugal-source
Residents are generally taxed worldwide ( Source 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. Source AT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AT tax-residency rules — if you meet residency requirements you must change status from non-resident to resident by updating your address; you have 60 days to report this change to AT (same 60-day window when moving abroad to non-resident) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
yes
60 days
NHR closed — IFICI is not a clone
Classic Non-Habitual Resident status is closed to new applicants from Source Lei n.º 82/2023, de 29 de dezembro (Orçamento do Estado 2024) Art. 263 — created IFICI in EBF Art. 58.º-A and closed the broad Non-Habitual Resident regime to new applicants from 1 January 2024 (transitional windows for earlier cohorts are separate; do not treat NHR as open to newcomers) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Lei 82/2023 Art. 263 / Portaria n.º 352/2024/1 preamble — IFICI taxes qualifying Category A and B income from scientific research and innovation activities and qualified posts at a special IRS rate of 20% Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Portaria 352/2024/1 + EBF Art. 58.º-A framing — IFICI is a targeted incentive for scientific research, innovation and listed highly qualified posts, not a general expatriate holiday like classic NHR; registration routes through FCT / AICEP / AT / IAPMEI depending on activity Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024 Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.2024-01-01
20%
yes
yes
Ordinary IRS rates (CIRS Art. 68)
Outside IFICI, residents face Source CIRS Art. 68(1) as amended by Lei n.º 73-A/2025, de 30/12 (OE 2026) — AT Portal das Finanças consolidated table of taxas gerais: nine escalões of rendimento coletável Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. 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. Source Structure — CIRS Art. 68 taxas gerais are the ordinary progressive schedule; IFICI (EBF Art. 58.º-A / Portaria 352/2024) is a separate special 20% track on qualifying Category A/B income. Do not treat IFICI 20% as replacing the Art. 68 table for all income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CIRS Art. 68(1) — the table applies to rendimento coletável (taxable income after specific deductions and other rules), not to gross salary; AT irs68 also states the split method under Art. 68(2) when taxable income exceeds the floor noted there Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.9
48%
yes
yes
2026 Art. 68 bracket tableNine bands · 12.5% to 48% · rendimento coletável · Lei 73-A/2025
| Bracket | Taxable income up to | Marginal rate |
|---|---|---|
| 1 | 8342 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: first escalão rendimento coletável até €8,342; taxa normal 12,50% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 12.5%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for first escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 2 | 12587 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €8,342 até €12,587; taxa normal 15,70% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 15.7%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for second escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 3 | 17838 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €12,587 até €17,838; taxa normal 21,20% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 21.2%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for third escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 4 | 23089 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €17,838 até €23,089; taxa normal 24,10% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 24.1%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fourth escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 5 | 29397 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €23,089 até €29,397; taxa normal 31,10% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 31.1%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fifth escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 6 | 43090 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €29,397 até €43,090; taxa normal 34,90% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 34.9%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for sixth escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 7 | 46566 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €43,090 até €46,566; taxa normal 43,10% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 43.1%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for seventh escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 8 | 86634 EURSource CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €46,566 até €86,634; taxa normal 44,60% Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | 44.6%Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for eighth escalão Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| 9 (above) | — | 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. |
Source text: CIRS Art. 68 as amended by Lei n.º 73-A/2025 (OE 2026), consolidated on the Autoridade Tributária code page.
Stay · Earn · Portugal hub
Evidence and sources30 dated facts for Portugal tax residency — CIRS Art. 16, NHR closed, IFICI 20%, Art. 68 brackets 12.5–48%
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Portugal tax-residence day count (more than N days in a rolling 12-month window)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 questionchecked Aug 2026
183 days
Source 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.
- Habitual-home intention can create Portuguese tax residence under 183 daysAT tax-residency rules + CIRS Art. 16(1)(b) — even with a shorter stay, a person is resident if they have a home in Portugal that clearly shows intention to maintain and occupy it as habitual residence on any day of that 12-month periodchecked Aug 2026
yes
Source AT tax-residency rules + CIRS Art. 16(1)(b) — even with a shorter stay, a person is resident if they have a home in Portugal that clearly shows intention to maintain and occupy it as habitual residence on any day of that 12-month period
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A part-day that includes an overnight stay counts toward the 183-day testCIRS Art. 16(2) — for the day-count rule, any complete or partial day that includes an overnight stay in Portuguese territory counts as a day of presencechecked Aug 2026
yes
Source CIRS Art. 16(2) — for the day-count rule, any complete or partial day that includes an overnight stay in Portuguese territory counts as a day of presence
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Portuguese tax residents are generally taxed on worldwide incomeAT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source incomechecked Aug 2026
yes
Source 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.
- Non-residents are taxed on Portugal-source income onlyAT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope)checked Aug 2026
yes
Source AT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Days to report a tax-residence status change to ATAT tax-residency rules — if you meet residency requirements you must change status from non-resident to resident by updating your address; you have 60 days to report this change to AT (same 60-day window when moving abroad to non-resident)checked Aug 2026
60 days
Source AT tax-residency rules — if you meet residency requirements you must change status from non-resident to resident by updating your address; you have 60 days to report this change to AT (same 60-day window when moving abroad to non-resident)
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Classic NHR regime closed to new applicants fromLei n.º 82/2023, de 29 de dezembro (Orçamento do Estado 2024) Art. 263 — created IFICI in EBF Art. 58.º-A and closed the broad Non-Habitual Resident regime to new applicants from 1 January 2024 (transitional windows for earlier cohorts are separate; do not treat NHR as open to newcomers)checked Aug 2026
2024-01-01
Source Lei n.º 82/2023, de 29 de dezembro (Orçamento do Estado 2024) Art. 263 — created IFICI in EBF Art. 58.º-A and closed the broad Non-Habitual Resident regime to new applicants from 1 January 2024 (transitional windows for earlier cohorts are separate; do not treat NHR as open to newcomers)
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IFICI special IRS rate on qualifying Category A/B incomeLei 82/2023 Art. 263 / Portaria n.º 352/2024/1 preamble — IFICI taxes qualifying Category A and B income from scientific research and innovation activities and qualified posts at a special IRS rate of 20%checked Aug 2026
20%
Source Lei 82/2023 Art. 263 / Portaria n.º 352/2024/1 preamble — IFICI taxes qualifying Category A and B income from scientific research and innovation activities and qualified posts at a special IRS rate of 20%
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IFICI is not a general open-to-all expat tax holidayPortaria 352/2024/1 + EBF Art. 58.º-A framing — IFICI is a targeted incentive for scientific research, innovation and listed highly qualified posts, not a general expatriate holiday like classic NHR; registration routes through FCT / AICEP / AT / IAPMEI depending on activitychecked Aug 2026
yes
Source Portaria 352/2024/1 + EBF Art. 58.º-A framing — IFICI is a targeted incentive for scientific research, innovation and listed highly qualified posts, not a general expatriate holiday like classic NHR; registration routes through FCT / AICEP / AT / IAPMEI depending on activity
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IFICI ordinance applies to new Portuguese tax residents from 1 Jan 2024Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024checked Aug 2026
yes
Source Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Number of general IRS progressive brackets (CIRS Art. 68)CIRS Art. 68(1) as amended by Lei n.º 73-A/2025, de 30/12 (OE 2026) — AT Portal das Finanças consolidated table of taxas gerais: nine escalões of rendimento coletávelchecked Aug 2026
9
Source CIRS Art. 68(1) as amended by Lei n.º 73-A/2025, de 30/12 (OE 2026) — AT Portal das Finanças consolidated table of taxas gerais: nine escalões of rendimento coletável
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 1 taxable income (rendimento coletável) up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: first escalão rendimento coletável até €8,342; taxa normal 12,50%checked Aug 2026
8342 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: first escalão rendimento coletável até €8,342; taxa normal 12,50%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 1 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for first escalãochecked Aug 2026
12.5%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for first escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 2 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €8,342 até €12,587; taxa normal 15,70%checked Aug 2026
12587 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €8,342 até €12,587; taxa normal 15,70%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 2 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for second escalãochecked Aug 2026
15.7%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for second escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 3 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €12,587 até €17,838; taxa normal 21,20%checked Aug 2026
17838 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €12,587 até €17,838; taxa normal 21,20%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 3 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for third escalãochecked Aug 2026
21.2%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for third escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 4 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €17,838 até €23,089; taxa normal 24,10%checked Aug 2026
23089 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €17,838 até €23,089; taxa normal 24,10%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 4 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fourth escalãochecked Aug 2026
24.1%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fourth escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 5 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €23,089 até €29,397; taxa normal 31,10%checked Aug 2026
29397 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €23,089 até €29,397; taxa normal 31,10%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 5 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fifth escalãochecked Aug 2026
31.1%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fifth escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 6 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €29,397 até €43,090; taxa normal 34,90%checked Aug 2026
43090 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €29,397 até €43,090; taxa normal 34,90%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 6 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for sixth escalãochecked Aug 2026
34.9%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for sixth escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 7 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €43,090 até €46,566; taxa normal 43,10%checked Aug 2026
46566 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €43,090 até €46,566; taxa normal 43,10%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 7 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for seventh escalãochecked Aug 2026
43.1%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for seventh escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 8 taxable income up toCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €46,566 até €86,634; taxa normal 44,60%checked Aug 2026
86634 EUR
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €46,566 até €86,634; taxa normal 44,60%
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- IRS bracket 8 marginal rateCIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for eighth escalãochecked Aug 2026
44.6%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for eighth escalão
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Top marginal IRS rate (above bracket 8)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
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.
- Art. 68 brackets apply to taxable income (rendimento coletável), not gross payCIRS Art. 68(1) — the table applies to rendimento coletável (taxable income after specific deductions and other rules), not to gross salary; AT irs68 also states the split method under Art. 68(2) when taxable income exceeds the floor noted therechecked Aug 2026
yes
Source CIRS Art. 68(1) — the table applies to rendimento coletável (taxable income after specific deductions and other rules), not to gross salary; AT irs68 also states the split method under Art. 68(2) when taxable income exceeds the floor noted there
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- General IRS brackets are separate from the IFICI 20% trackStructure — CIRS Art. 68 taxas gerais are the ordinary progressive schedule; IFICI (EBF Art. 58.º-A / Portaria 352/2024) is a separate special 20% track on qualifying Category A/B income. Do not treat IFICI 20% as replacing the Art. 68 table for all incomechecked Aug 2026
yes
Source Structure — CIRS Art. 68 taxas gerais are the ordinary progressive schedule; IFICI (EBF Art. 58.º-A / Portaria 352/2024) is a separate special 20% track on qualifying Category A/B income. Do not treat IFICI 20% as replacing the Art. 68 table for all income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
How many days make me a Portuguese tax resident?
Under CIRS Art. 16 and the Autoridade Tributária English page: more than 183 days, consecutive or interrupted, in any 12-month period that begins or ends in the tax year. A shorter stay can still create residence if you have a home that shows intention to keep and occupy it as your habitual residence.
Does Portugal tax my foreign income?
Residents typically pay tax on all income, Portugal or abroad. Non-residents pay only on Portugal-source income. That worldwide default is why the old NHR regime mattered — and why its closure for newcomers matters.
Is NHR still available?
Not for new applicants. Lei 82/2023 closed classic Non-Habitual Resident status to newcomers from 1 January 2024. Existing transitional cohorts are a separate story. New residents looking for a special rate must look at IFICI, which is narrow.
What is IFICI?
Incentivo Fiscal à Investigação Científica e Inovação — a 20% IRS rate on qualifying Category A and B income from scientific research, innovation and listed highly qualified posts (EBF Art. 58-A; Portaria 352/2024). It is not a general expatriate holiday.
What are the ordinary IRS rates if I am not on IFICI?
CIRS Art. 68 (as amended by Lei 73-A/2025 for 2026) has nine progressive brackets on taxable income (rendimento coletável), from 12.5% on the first band up to €8,342, to 48% above €86,634. That schedule is separate from the IFICI 20% track. Do not apply the percentages to gross salary.
