Individuals who stay in Portugal for 183 days or more within a 12-month period are considered to have moved there and to be tax residents. The same applies to individuals whose main base and physical presence are in Portugal.

Tax residents are taxed on their worldwide income in Portugal, while non-resident taxpayers are taxed only on income sourced in Portugal.

Portugal has a progressive tax system, with rates ranging from 13 to 48%. Income between EUR 80,000 and EUR 250,000 is subject to an additional surcharge of 2.5%, while income exceeding EUR 250,000 is subject to an additional surcharge of 5%.

Portugal grants tax credit for taxes paid abroad, limited to the amount of tax payable in Portugal on the same income.

Portugal does not levy wealth tax.

The tax year in Portugal corresponds with the calendar year.

The individual tax return in Portugal must be filed by 30 June of the year following the tax year. The deadline may be extended to 31 December if a tax credit is being claimed.

The name of the tax authority in Portugal is Autoridade Tributária e Aduaneira.

Portugal has tax treaties with approximately 75 countries, including Norway.

Portugal has property tax at municipal level. Rates range from 0.3 to 0.8% and are assessed based on the property’s taxable value.