Resident vs. Non-resident
Residency is determined on December 31 of the tax year.
Residency criteria
- Spent more than 183 days in Portugal in the year
- Have housing in Portugal on December 31 as habitual residence
Consequences
Resident
- Worldwide income taxed
- Progressive rates
- 50% exclusion on real estate
- All deductions available
Non-resident
- Only PT-source income
- Rate 25% (Cat A) or 28% (E/F/G)
- EU/EEA non-residents may choose resident rules
- 50% exclusion on real estate — for EU/EEA
Season Pass
Подробный справочник доступен в Plus