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Who is liable to pay Portuguese Income Tax?

Portuguese residents are subject to tax on their worldwide income and non-residents are subject to Portuguese tax on their Portuguese-sourced income.

Who is a Tax Resident of Portugal?

An individual may be considered a Portugal resident for tax purposes if he/she spends more than 183 days – continuously or not – in the country within a 12-month period. Where an individual spends less than 183 days, he/she would be considered resident if they have had accommodation in the country with an intention of using it as a residence or abode at any time of the referred 12-month period.

What is the tax year end?

31st December

When are tax returns due?

Returns are filed through the Internet between 1st April and 30th June.

Is there a personal tax allowance?

Portuguese income tax is charged Net of relevant deductions. No further allowance is granted.

What are the tax rates?

Portugal has a progressive tax rate of between 14.5 percent to 48 percent.

What are the social security rates?

Portuguese residents and non-resident employees in Portugal are liable for social security contributions at a rate of 11 percent on their gross remuneration.

Can I be self-employed, or must I become an employee to work in Portugal?

You can be self-employed in Portugal. Contact us for more details.