Portugal tax residency — 183 days, NHR closed, IFICI 20%, Art. 68 brackets

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

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

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in any twelve-month period that begins or ends in the tax year. A part-day that includes an overnight stay counts (

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

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Even under that day count, a habitual home can tip you into residence (

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

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Worldwide vs Portugal-source

Residents are generally taxed worldwide (

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

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). Non-residents face Portugal-source income only (

yes

Source AT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope)

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). Report a residence-status change to AT within

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)

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NHR closed — IFICI is not a clone

Classic Non-Habitual Resident status is closed to new applicants from

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)

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. The replacement track is IFICI: a special

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%

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rate on qualifying Category A/B research and innovation income. It is not a general expat holiday (

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

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). The ordinance applies to people who become residents from 1 January 2024 (

yes

Source Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024

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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

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progressive brackets, top 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)

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. The schedule is separate from IFICI (

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

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). It applies to taxable income (

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

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), not to gross pay.

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 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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
2	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
3	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
4	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
5	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
6	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
7	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
8	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 Open primary URL 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 Open primary URL 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 Open primary URL 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 question
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
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checked Aug 2026
Habitual-home intention can create Portuguese tax residence under 183 days
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
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
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checked Aug 2026
A part-day that includes an overnight stay counts toward the 183-day test
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Portuguese tax residents are generally taxed on worldwide income
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
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
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checked Aug 2026
Non-residents are taxed on Portugal-source income only
AT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope)
yes
Source AT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope)
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checked Aug 2026
Days to report a tax-residence status change to AT
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)
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)
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checked Aug 2026
Classic NHR regime closed to new applicants from
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)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IFICI special IRS rate on qualifying Category A/B income
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%
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
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checked Aug 2026
IFICI is not a general open-to-all expat tax holiday
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
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
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checked Aug 2026
IFICI ordinance applies to new Portuguese tax residents from 1 Jan 2024
Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024
yes
Source Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024
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checked Aug 2026
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 coletável
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
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checked Aug 2026
IRS bracket 1 taxable income (rendimento coletável) up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: first escalão rendimento coletável até €8,342; taxa normal 12,50%
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%
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checked Aug 2026
IRS bracket 1 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for first escalão
12.5%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for first escalão
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checked Aug 2026
IRS bracket 2 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €8,342 até €12,587; taxa normal 15,70%
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
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checked Aug 2026
IRS bracket 2 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for second escalão
15.7%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for second escalão
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checked Aug 2026
IRS bracket 3 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €12,587 até €17,838; taxa normal 21,20%
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%
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checked Aug 2026
IRS bracket 3 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for third escalão
21.2%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for third escalão
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checked Aug 2026
IRS bracket 4 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €17,838 até €23,089; taxa normal 24,10%
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
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checked Aug 2026
IRS bracket 4 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fourth escalão
24.1%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fourth escalão
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checked Aug 2026
IRS bracket 5 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €23,089 até €29,397; taxa normal 31,10%
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
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checked Aug 2026
IRS bracket 5 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fifth escalão
31.1%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fifth escalão
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checked Aug 2026
IRS bracket 6 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €29,397 até €43,090; taxa normal 34,90%
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%
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checked Aug 2026
IRS bracket 6 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for sixth escalão
34.9%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for sixth escalão
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checked Aug 2026
IRS bracket 7 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €43,090 até €46,566; taxa normal 43,10%
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%
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checked Aug 2026
IRS bracket 7 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for seventh escalão
43.1%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for seventh escalão
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checked Aug 2026
IRS bracket 8 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €46,566 até €86,634; taxa normal 44,60%
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%
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checked Aug 2026
IRS bracket 8 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for eighth escalão
44.6%
Source CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for eighth escalão
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checked Aug 2026
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)
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
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checked Aug 2026
Art. 68 brackets apply to taxable income (rendimento coletável), not gross pay
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
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
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checked Aug 2026
General IRS brackets are separate from the IFICI 20% track
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

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.

Portugal tax is the destination machine. Your passport still has its own traps — open the matching overlay.

Eight passports · Portugal

Passport overlays for Portugal

Passport	Treaty	Short-stay	Relief	Open
Australia	Signed, not in force	—	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal tax
Singapore	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal tax
South Korea	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal tax
China	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal tax
Japan	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal tax
United Kingdom	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–Portugal 2025 DTC Art 4(2) — dual-resident cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source UK–Portugal 2025 DTC Art 14(2)(a) — ≤183 days in any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal tax
Canada	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CA–PT Convention Art IV(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CA–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal tax
United States	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → competent authority Source US–PT Convention Art 4(2) (Treasury text; IRS Letter 15-0045) — permanent home → centre of vital interests (personal and economic relations) → habitual abode → competent-authority mutual agreement; no nationality rung. Protocol para 3(c) limits when a US citizen/green-card holder counts as a US treaty resident Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source US–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal tax

Other headaches on Portugal SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	yes Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source ATO 'Countries and jurisdictions that have a tax treaty with Australia' (Attachment A, published 29 May 2025) lists Portugal as 'not yet entered into force'; Treasury media release — the Convention between Australia and the Portuguese Republic was signed 30 November 2023 in Lisbon and will apply only after both countries exchange instruments of ratification Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source 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.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–PT Agreement Art 18 (IRAS synthesised MLI PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–Portugal 2025 DTC Art 17 (GOV.UK HTML, in force 29 Dec 2025) — subject to Art 18(1), pensions and similar remuneration paid to a resident of a Contracting State shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–PT Convention Art 18 (Treaty Accords id 103231) — pensions/annuities arising in one State and paid to a resident of the other may be taxed in the residence State; source State may also tax; periodic pension source tax ≤ lesser of 15% of gross on the amount exceeding CAD 12,000 in the calendar year Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

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

183 days

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

in any twelve-month period that begins or ends in the tax year. A part-day that includes an overnight stay counts (

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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Even under that day count, a habitual home can tip you into residence (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Worldwide vs Portugal-source

Residents are generally taxed worldwide (

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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Non-residents face Portugal-source income only (

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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Report a residence-status change to AT within

60 days

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

NHR closed — IFICI is not a clone

Classic Non-Habitual Resident status is closed to new applicants from

2024-01-01

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The replacement track is IFICI: a special

20%

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

rate on qualifying Category A/B research and innovation income. It is not a general expat holiday (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). The ordinance applies to people who become residents from 1 January 2024 (

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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

progressive brackets, top 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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. The schedule is separate from IFICI (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). It applies to taxable income (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), not to gross pay.

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 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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
2	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
3	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
4	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
5	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
6	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
7	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 Open primary URL 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
8	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 Open primary URL 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 Open primary URL 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 Open primary URL 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 question
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Habitual-home intention can create Portuguese tax residence under 183 days
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A part-day that includes an overnight stay counts toward the 183-day test
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Portuguese tax residents are generally taxed on worldwide income
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Non-residents are taxed on Portugal-source income only
AT tax-residency rules — non-residents only pay tax on their Portugal-source income (CIRS Art. 15 scope)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Days to report a tax-residence status change to AT
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)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Classic NHR regime closed to new applicants from
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)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IFICI special IRS rate on qualifying Category A/B income
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%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IFICI is not a general open-to-all expat tax holiday
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IFICI ordinance applies to new Portuguese tax residents from 1 Jan 2024
Portaria 352/2024/1 Art. 11 — the ordinance applies to taxpayers who become Portuguese tax residents from 1 January 2024
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
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 coletável
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 1 taxable income (rendimento coletável) up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: first escalão rendimento coletável até €8,342; taxa normal 12,50%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 1 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for first escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 2 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €8,342 até €12,587; taxa normal 15,70%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 2 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for second escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 3 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €12,587 até €17,838; taxa normal 21,20%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 3 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for third escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 4 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €17,838 até €23,089; taxa normal 24,10%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 4 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fourth escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 5 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €23,089 até €29,397; taxa normal 31,10%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 5 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for fifth escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 6 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €29,397 até €43,090; taxa normal 34,90%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 6 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for sixth escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 7 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €43,090 até €46,566; taxa normal 43,10%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 7 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for seventh escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 8 taxable income up to
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68: de mais de €46,566 até €86,634; taxa normal 44,60%
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
IRS bracket 8 marginal rate
CIRS Art. 68(1) (Lei 73-A/2025) — AT irs68 table: taxa normal (A) for eighth escalão
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
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)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art. 68 brackets apply to taxable income (rendimento coletável), not gross pay
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
General IRS brackets are separate from the IFICI 20% track
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
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

How many days make me a Portuguese tax resident?

Does Portugal tax my foreign income?

Is NHR still available?

What is IFICI?

What are the ordinary IRS rates if I am not on IFICI?

Portugal tax is the destination machine. Your passport still has its own traps — open the matching overlay.

Eight passports · Portugal

Passport overlays for Portugal

Passport	Treaty	Short-stay	Relief	Open
Australia	Signed, not in force	—	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal tax
Singapore	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source SG–PT Agreement Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal tax
South Korea	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source KR–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the fiscal year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal tax
China	yes Source Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CN–PT Agreement Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CN–PT Agreement Art 15(2)(a) — ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Portugal tax
Japan	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 50/2012) — Convention between the Portuguese Republic and Japan, Original signed 19-12-2011, entry into force 28-07-2013 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–PT Convention Art 4(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source JP–PT Convention Art 14(2)(a) — ≤183 days in any twelve-month period commencing or ending in the taxable year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–PT Convention Art 22 — Elimination of Double Taxation (Portugal credits Japanese tax; Japan credits Portuguese tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Portugal tax
United Kingdom	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–Portugal 2025 DTC Art 4(2) — dual-resident cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source UK–Portugal 2025 DTC Art 14(2)(a) — ≤183 days in any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal tax
Canada	yes Source Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CA–PT Convention Art IV(2) (OECD-model cascade in the Portugal AT / Inforfisco consolidated text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source CA–PT Convention Art 15(2)(a) — ≤183 days in any twelve-month period commencing or ending in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Portugal tax
United States	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → competent authority Source US–PT Convention Art 4(2) (Treasury text; IRS Letter 15-0045) — permanent home → centre of vital interests (personal and economic relations) → habitual abode → competent-authority mutual agreement; no nationality rung. Protocol para 3(c) limits when a US citizen/green-card holder counts as a US treaty resident Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source US–Portugal 1994 Convention Art 16(2)(a) — ≤183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal tax

Other headaches on Portugal SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	yes Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source ATO 'Countries and jurisdictions that have a tax treaty with Australia' (Attachment A, published 29 May 2025) lists Portugal as 'not yet entered into force'; Treasury media release — the Convention between Australia and the Portuguese Republic was signed 30 November 2023 in Lisbon and will apply only after both countries exchange instruments of ratification Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source 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.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–PT Agreement Art 18 (IRAS synthesised MLI PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Singapore domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–PT Convention Art 18 (Assembleia da República English text in Resolução 25/97) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Portugal — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–PT Agreement Art 18 (MFA China treaty PDF) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Portugal Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–PT Convention Art 17 (MOF Japan EN PDF) — subject to Art 18(2), pensions and similar remuneration taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–Portugal 2025 DTC Art 17 (GOV.UK HTML, in force 29 Dec 2025) — subject to Art 18(1), pensions and similar remuneration paid to a resident of a Contracting State shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	yes Source CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–PT Convention Art 18 (Treaty Accords id 103231) — pensions/annuities arising in one State and paid to a resident of the other may be taxed in the residence State; source State may also tax; periodic pension source tax ≤ lesser of 15% of gross on the amount exceeding CAD 12,000 in the calendar year Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source US–PT Convention Art 20(1)(a) (US Treasury PDF) — subject to Art 21, pensions and similar remuneration derived and beneficially owned by a resident in consideration of past employment shall be taxable only in that State; Art 20(1)(b) social-security/public pensions may be taxed in the paying State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.