Plain-English explanations of the Portuguese rules newcomers ask about most — researched from official sources and kept up to date. When it is time for advice on your own situation, find an accountant who speaks your language.
Getting started
The NIF is your Portuguese tax number and the key to almost everything: a bank account, a rental contract, a job or a property purchase. It is free, you can get it before you move, and since 2022 most non-residents no longer need a fiscal representative just to obtain one.
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Getting started
Portugal treats you as tax resident if you spend more than 183 days in the country in a 12-month period, or keep a home here that you intend to use as your habitual residence. Residency starts from your first day of presence, changes what Portugal can tax, and has to be registered with the tax authority yourself.
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Getting started
In Portugal, only a contabilista certificado registered with the Ordem dos Contabilistas Certificados can sign the accounts and tax returns of a company or a business with organised accounting. This guide explains what they do, how to check their registration, what to ask before hiring and what fees roughly look like.
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Personal tax
If you live in Portugal, you file an annual IRS return (Modelo 3) between 1 April and 30 June for the previous year's income, worldwide. This guide explains which annexes expats need, how foreign income and double taxation work, the current tax brackets, and how to avoid the most common mistakes.
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Personal tax
The old Non-Habitual Resident (NHR) regime is closed to newcomers. Its successor, IFICI, offers a 20% flat rate and a foreign-income exemption for 10 years, but only to people working in specific qualifying jobs and entities. Here is who qualifies, what it does (and does not) cover, and how to apply on time.
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Personal tax
Since 2023 Portugal has had a dedicated crypto tax regime. Short-term gains are taxed at 28%, gains on crypto held for at least 365 days are excluded from tax, and crypto-to-crypto swaps are not taxed on the spot. Here is how it works for the 2025 and 2026 income years.
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Work & business
As a freelancer (trabalhador independente) in Portugal you open activity with the tax authority, invoice through recibos verdes and are taxed under the simplified regime unless you choose organised accounting. This guide walks through IRS, VAT, withholding and social security as they apply in 2026.
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Work & business
A private limited company (Lda.) is the usual vehicle for foreigners doing business in Portugal. You can form one in a day for a few hundred euros, but from day one it needs a certified accountant and has to meet a steady stream of tax and reporting deadlines.
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Property
Long-term rents in Portugal are normally taxed at a flat 25%, but since 1 January 2026 residential leases with rent up to €2,300 a month are taxed at 10%. Short-term holiday lets (Alojamento Local) are business income with different rules. This guide explains both, plus the paperwork landlords often miss.
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Property
When you sell a property in Portugal, only half of the gain is taxed, at the progressive IRS rates. Since 2023 the same 50% rule applies to non-residents, and several exemptions can reduce the bill to zero if you plan ahead.
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