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Portugal tax residency: 183 days in any 12 months

Tax days · EuropeChecked Updated

Portugal 183

Tax days
183days in any 12 months

More than 183 days in Portugal, in a row or not, in any 12-month period that starts or ends in the tax year.1

A day is
A day of presence is any day, whole or partial, that includes a night in Portugal.2
Also counts
With fewer days you are still resident if, on any day of that period, you hold a home in conditions that suggest you intend to keep it and live there as your habitual residence.3
Starts
You are resident from the first day of your stay, unless you were resident on any day of the previous year.4
Ends
Residence ends from your last day of stay in Portugal, apart from the exceptions the article lists.5
At the line
Residents of Portugal are taxed on all their income, including income earned outside Portugal.6
Nationals
Portuguese nationals who move to a listed low-tax jurisdiction can still be treated as resident, unless they show a valid reason for the move.7

Worked example

Two half-winters can make one year

  1. You sleep in Portugal every night from 1 November 2026 to 30 May 2027. Each of those days includes a night there, so you have at least 211 days of presence.2How we count: Calendar days from 1 November to 30 May, both included, each with a night in Portugal.
  2. Neither calendar year reaches the line on its own: 61 of those days fall in 2026 and 150 in 2027. But the 12 months from 1 November 2026 to 31 October 2027 hold all 211, and that period starts in 2026 and ends in 2027, so the line is passed for both tax years.1How we count: Any 12-month period that starts or ends in the tax year can be used.

The rule it rests on: More than 183 days in Portugal, in a row or not, in any 12-month period that starts or ends in the tax year.1 A day of presence is any day, whole or partial, that includes a night in Portugal.2

Questions people ask

How many days make you a tax resident of Portugal?

More than 183 days in Portugal, in a row or not, in any 12-month period that starts or ends in the tax year.1

Does a partial day count towards the 183 days in Portugal?

A day of presence is any day, whole or partial, that includes a night in Portugal.2

Can I be Portuguese tax resident with fewer than 183 days?

With fewer days you are still resident if, on any day of that period, you hold a home in conditions that suggest you intend to keep it and live there as your habitual residence.3

When does Portuguese tax residence start and end?

You are resident from the first day of your stay, unless you were resident on any day of the previous year.4 Residence ends from your last day of stay in Portugal, apart from the exceptions the article lists.5

Does Portugal tax residents on income earned abroad?

Residents of Portugal are taxed on all their income, including income earned outside Portugal.6

Sources

7 laws, each with its exact words
  1. Personal Income Tax Code (CIRS), Art. 16(1)(a) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words Hajam nele permanecido mais de 183 dias, seguidos ou interpolados, em qualquer período de 12 meses com início ou fim no ano em causa People who have stayed in Portugal for more than 183 days, in a row or not, in any 12-month period that starts or ends in the tax year in question.
  2. Personal Income Tax Code (CIRS), Art. 16(2) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words considera-se como dia de presença em território português qualquer dia, completo ou parcial, que inclua dormida no mesmo A day of presence in Portugal is any day, whole or partial, that includes a night spent there.
  3. Personal Income Tax Code (CIRS), Art. 16(1)(b) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words Tendo permanecido por menos tempo, aí disponham, num qualquer dia do período referido na alínea anterior, de habitação em condições que façam supor intenção atual de a manter e ocupar como residência habitual People who stayed for less time but have, on any day of that period, a dwelling in conditions that suggest an intention to keep and occupy it as their habitual residence.
  4. Personal Income Tax Code (CIRS), Art. 16(3) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words As pessoas que preencham as condições previstas nas alíneas a) ou b) do n.º 1 tornam-se residentes desde o primeiro dia do período de permanência em território português, salvo quando tenham aí sido residentes em qualquer dia do ano anterior People who meet condition (a) or (b) become resident from the first day of their stay in Portugal, except when they were resident there on any day of the previous year.
  5. Personal Income Tax Code (CIRS), Art. 16(4) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words A perda da qualidade de residente ocorre a partir do último dia de permanência em território português Loss of resident status takes effect from the last day of stay in Portugal.
  6. Personal Income Tax Code (CIRS), Art. 15(1) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words Sendo as pessoas residentes em território português, o IRS incide sobre a totalidade dos seus rendimentos, incluindo os obtidos fora desse território For people resident in Portugal, income tax applies to all their income, including income earned outside Portugal.
  7. Personal Income Tax Code (CIRS), Art. 16(6) · Autoridade Tributária e Aduaneira, Portal das Finanças · read 26 Oct 2026
    Exact words São ainda havidos como residentes em território português as pessoas de nacionalidade portuguesa que deslocalizem a sua residência fiscal para país, território ou região, sujeito a um regime fiscal claramente mais favorável Portuguese nationals who move their tax residence to a country, territory or region with a clearly more favourable tax regime (on the government's list) are still treated as residents, in the year of the move and the following four.
Checked against CIRS, Art. 16 · CIRS, Art. 15 on 26 Oct 2026 Updated 26 Oct 2026

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