Working abroad as civil servant

• 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 period 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. The 2010 tax rate is 10.5 % - 42 % and the 2011 tax rate is 11,5% - 46,5%.

Take into account any:

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

Tax calculator - Portugal português (program for downloading, Portuguese only)

When and how do you pay?

Your employer deducts income tax and social-security contributions from your salary. You must also file an annual return português by 30 April each year.

Before engaging in 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.

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

Brochure in English on the Portuguese tax system [689 KB]