Published: 10.10.2026
A person is generally considered tax resident in Portugal after spending more than 183 days in the country or maintaining a home that indicates an intention to use it as a habitual residence. Residents generally declare worldwide income, and a change of address and tax status must be reported to the tax authority within 60 days.
For someone relocating, tax residence may arise not only after a long physical stay but also when a home indicates an intention to use it as a habitual residence. Once resident, a person generally becomes subject to Portuguese taxation on income from Portugal and abroad, and has 60 days to update the tax authority. This primarily affects new residents, remote workers, and people with foreign income or assets. It is worth checking before moving or securing housing because it affects filings and tax planning; according to the source, this is an updated version of the previously recorded rule.