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Taxes – Portugal

Updated : 23/05/2014

Income taxes abroad

What's your situation?

I'm self-employed

Which income will be taxed in Portugal?

  • Live in Portugal? You must pay tax on your worldwide income 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.

    (You're considered tax resident in Portugal if:

    • you lived there for at least 183 days (consecutive or not) during a tax year or
    • you lived there for less than 183 days but on 31 December of the year in question you had a house/flat in a condition that suggests you intend to maintain and occupy it as your usual residence.)
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

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

Applicable rates in 2010 and 2011:

Applicable rates in 2010: 10.5 % to 42 %

Applicable rates in 2011 and 2012: 11.5% to 46.5%

Applicable rates in 2012 (2013 annual return):

Grade

Annual taxable income

Standard rate

1

up to €7 000

14,5%

2

€7 000 to €20 000

28,5%

3

€20 000 to €40 000

37%

4

€40 000 to €80 000

45%

5

more than €80 000

48%

Take into account any:

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

Tax calculator – Portugal português (Portuguese only)

Information on the filing of the annual return, deductions and tax allowances: IRS 2012 português

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:

  • in April if you do it on paper or
  • in May if you do it through the tax administration Website "Portal das Finanças" (password needed).

Portugal – tax calendar 2013 português (Portuguese only)

After filing an annual return, you will receive a notification from the tax administration indicating if you need to make an additional payment or if you are getting some money back. The notification also lists the procedures to follow.

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

Check also what your EU rights are.


Contact points

Portuguese tax office português

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