Workers

• EU rightsCommon rights across EU countries
• Your rights in:
• Austriadeen
• Belgiumdeenfrnl
• Bulgariabgen
• Cypruselen
• Czech-republiccsen
• Denmarkdaen
• Estoniaenet
• Finlandenfisv
• Franceenfr
• Germanydeen
• Greeceelen
• Hungaryenhu
• Iceland
• Ireland
• Italyenit
• Latviaenlv
• Liechtenstein
• Lithuaniaenlt
• Luxembourgdeenfr
• Maltaenmt
• Netherlandsennl
• Norway
• Polandenpl
• Portugalenpt
• Romaniaenro
• Slovakiaensk
• Sloveniaensl
• Spainenes
• Swedenensv
• Switzerlanddeenfrit
• United Kingdom

Which income will be taxed in Portugal?

• Live in Portugal? You must pay tax on your worldwide income there.
  
  (criterion: you lived there for at least 183 consecutive days over a 12‑month or have your main residence there)
  
  
• Live in Portugal but for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Portugal.
  
  
• Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2010 and 2011

Income tax is progressive — the more you earn, the higher your rate.

2010 tax rate — between 10.5% and 42%

2011 tax rate — between 11.5% and 46.5%.

Take into account any:

• tax allowances
• deductions you are entitled to for certain types of expenditure.

Tax calculator – Portugal português (Portuguese only)

When and how do you pay?

Before carrying out any professional activity in Portugal, you must register as a taxpayer by submitting a registration form (ficha de inscrição) português to your local tax office português.

You must make 3 advance payments — in July, September and December — based on the tax you paid the previous year.

You must also file an annual return português by 31 May each year.

Portugal – tax calendar 2011 português (Portuguese only)

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax administration.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

If your appeal is rejected, you may take your case to the tax courts.

Links

Portuguese tax authority

Portuguese tax system [689 KB]

Tax legislation – EU and national