{"id":17349,"date":"2024-11-21T21:53:14","date_gmt":"2024-11-21T20:53:14","guid":{"rendered":"https:\/\/melo.no\/?page_id=17349"},"modified":"2026-02-05T13:40:05","modified_gmt":"2026-02-05T12:40:05","slug":"skatt-i-portugal","status":"publish","type":"page","link":"https:\/\/melo.no\/en\/om-advokatfirmaet-melo\/kompetanse\/skatt\/skatt-i-ulike-land\/skatt-i-portugal\/","title":{"rendered":"Tax in Portugal"},"content":{"rendered":"
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Tax in Portugal<\/h4>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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For those considering moving to Portugal<\/h1>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Portugal.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t

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Overview of personal taxation in Portugal \u2013 updated per 2025<\/h5>

<\/i>What is required to establish tax residency in Portugal?<\/a><\/h3>
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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.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Which types of income are taxable in Portugal?<\/a><\/h3>
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Tax residents are taxed on their worldwide income in Portugal, while non-resident taxpayers are taxed only on income sourced in Portugal.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What tax rates apply in Portugal?<\/a><\/h3>
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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%.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Does Portugal grant tax credit for foreign taxes?<\/a><\/h3>
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Portugal grants tax credit for taxes paid abroad, limited to the amount of tax payable in Portugal on the same income.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Is there wealth tax in Portugal?<\/a><\/h3>
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Portugal does not levy wealth tax.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What is the tax year in Portugal?<\/a><\/h3>
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The tax year in Portugal corresponds with the calendar year.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>When must the tax return be filed in Portugal?<\/a><\/h3>
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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.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What is the name of the tax authority in Portugal?<\/a><\/h3>
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The name of the tax authority in Portugal is Autoridade Tribut\u00e1ria e Aduaneira.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>How many countries does Portugal have tax treaties with?<\/a><\/h3>
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Portugal has tax treaties with approximately 75 countries, including Norway.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Is there property tax in Portugal?<\/a><\/h3>
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Portugal has property tax at municipal level. Rates range from 0.3 to 0.8% and are assessed based on the property\u2019s taxable value.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div><\/div>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t

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Contact<\/h5>
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\"Atle

Atle Mel\u00f8<\/h4>
Partner<\/div>

amelo@melo.no
\n+47 951 80 979<\/p><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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Our tax partner in Portugal<\/h1>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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Through our unique global partnership with RFF Lawyers we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in Portugal.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t

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\n\t\t\t\t\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Skatt i Portugal For deg som vurderer \u00e5 flytte til Portugal Det er gjerne en rekke faktorer \u00e5 ta i betraktning n\u00e5r man skal bestemme seg for et nytt sted...","protected":false},"author":188,"featured_media":0,"parent":17359,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_analytify_skip_tracking":false,"footnotes":""},"class_list":["post-17349","page","type-page","status-publish"],"yoast_head":"\nSkatt i Portugal<\/title>\n<meta name=\"description\" content=\"For deg som vurderer \u00e5 flytte til Portugal. 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