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Portugal Tax Guide
Everything digital nomads need to know about taxes in Portugal
183 day threshold
EUR
Updated 2024-12-01
Overview
Portugal offers the Non-Habitual Resident (NHR) regime, making it attractive for digital nomads and retirees. Standard residents are taxed on worldwide income at progressive rates.
Quick Facts
183
Day Threshold
EUR
Currency
14.5%
Top Tax Rate
11+
Tax Treaties
Tax Residency Rules
How Portugal determines tax residency
- 183-day rule for tax residency
- Having a habitual residence triggers residency
- Intention to maintain and occupy a property as residence
- Registration with tax authority required
Tax Rates
| Type | Rate | Description |
|---|---|---|
| Income Tax | 14.5% - 48% | Progressive rates for residents |
| NHR Rate | 20% | Flat rate for qualifying employment income |
| Capital Gains | 28% | Standard rate, 50% exemption available |
| Social Security | 11% | Employee contribution |
Special Programs
Non-Habitual Resident (NHR)
10-year tax regime with favorable rates for new residents
Eligibility
- •Become Portuguese tax resident
- •Not tax resident in Portugal in prior 5 years
- •Register with tax authority
Benefits
- 20% flat tax on Portuguese-source employment income from high-value activities
- Potential exemption on foreign-source income
- Available for 10 years
Digital Nomad Visa
Visa for remote workers employed outside Portugal
Eligibility
- •Employment contract with foreign company
- •Minimum income of 4x Portuguese minimum wage
- •Proof of accommodation
Benefits
- Legal residence in Portugal
- Schengen area travel
- Path to NHR status
- Family reunification possible
D7 Visa (Passive Income)
Visa for those with passive income (retirement, investments)
Eligibility
- •Sufficient passive income (€760+/month)
- •Clean criminal record
- •Health insurance
- •Accommodation proof
Benefits
- Legal residence in Portugal
- Can work remotely
- Path to citizenship after 5 years
Filing Requirements
- 1Annual tax return (IRS) required
- 2Tax year is calendar year
- 3Filing deadline: June 30
- 4Online submission through Portal das Finanças
Remote Work Considerations
- • Digital Nomad Visa specifically for remote workers
- • NHR can benefit foreign-source income
- • Social security coordination with EU countries
- • Consider A1 certificate for EU social security
Double Taxation Treaties
Portugal has tax treaties with these countries
USA
UK
Germany
France
Spain
Brazil
Netherlands
Switzerland
Canada
Australia
Thailand
Frequently Asked Questions
Is the NHR regime still available?
The NHR regime has been modified. New applicants from 2024 may face different rules. Check current legislation for the latest requirements.
Can I work remotely on the D7 visa?
Yes, the D7 visa allows remote work for foreign employers, though its primary purpose is for passive income recipients.
Important Disclaimer
This guide provides general information only and should not be considered professional tax or legal advice. Tax laws change frequently, and individual circumstances vary. Always consult with a qualified tax professional familiar with Portugal tax law before making decisions based on this information. Last updated: 2024-12-01.
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