residência fiscal
Published 8 November 2026, 20:40
residência fiscal (residente fiscal)
The status that decides which country you pay tax to on all your income. In Portugal you acquire it if you have spent more than 183 days here in a 12-month period or have a home here that is your permanent home. A resident must also declare foreign income on their tax return.
Where you come across it. The first year after moving and your first IRS tax return.
A residence permit and tax residence are different things. You can hold a residence card and remain tax resident in another country, and vice versa.