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Overview

Portugal tax residency

In plain termsTwo limbs can make you resident: more than 183 days in a rolling twelve-month window, or a habitual home that shows you mean to stay. Classic NHR is closed. IFICI is narrow. Ordinary IRS is a separate progressive schedule.

The day count

The headline test is more than 183 days in any twelve-month period that begins or ends in the tax year. A part-day that includes an overnight stay counts (yes).

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

Worldwide vs Portugal-source

Residents are generally taxed worldwide (yes). Non-residents face Portugal-source income only (yes). Report a residence-status change to AT within 60 days.

NHR closed — IFICI is not a clone

Classic Non-Habitual Resident status is closed to new applicants from 2024-01-01. The replacement track is IFICI: a special 20% rate on qualifying Category A/B research and innovation income. It is not a general expat holiday (yes). The ordinance applies to people who become residents from 1 January 2024 (yes).

Ordinary IRS rates (CIRS Art. 68)

Outside IFICI, residents face 9 progressive brackets, top rate 48%. The schedule is separate from IFICI (yes). It applies to taxable income (yes), not to gross pay.

2026 Art. 68 bracket tableNine bands · 12.5% to 48% · rendimento coletável · Lei 73-A/2025
BracketTaxable income up toMarginal rate
18342 EUR12.5%
212587 EUR15.7%
317838 EUR21.2%
423089 EUR24.1%
529397 EUR31.1%
643090 EUR34.9%
746566 EUR43.1%
886634 EUR44.6%
9 (above)—48%

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 dayschecked 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
    yeschecked 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
    yeschecked 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
    yeschecked 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)
    yeschecked 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 dayschecked 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)
    2024-01-01checked 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%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
    yeschecked 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
    yeschecked 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
    9checked 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 EURchecked 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%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 EURchecked 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%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 EURchecked 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%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 EURchecked 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%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 EURchecked 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%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 EURchecked 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%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 EURchecked 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%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 EURchecked 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%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%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
    yeschecked 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
    yeschecked 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.