Steuerresidenz in Portugal: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in Portugal funktioniert
Portugal applies a 183 day calendar year test. Having a habitual residence also triggers it.
Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.
Wenn du 183 Tage überschreitest, kann Portugal dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
Portugal sets two main routes into tax residency. The first is the headline 183 days in a calendar year, consecutive or not. The second is having a dwelling available to you on 31 December under circumstances that suggest you intend to keep it as a habitual residence. Family ties to Portuguese residents can also weigh in as a residency factor on top of those two.
Was als Tag gilt
A day spent in Portugal for any part of it counts, including arrival and departure days. The 183 day threshold is a calendar year total rather than a continuous stay.
Was über die Tageszählung hinausgeht
The habitual residence test can pull you into residency on its own. Keeping a Portuguese dwelling on 31 December that signals an intention to stay is enough, even if you spent fewer than 183 days in the country during the year. With under 183 days and no Portuguese home, the default is usually non resident.
Besondere Steuerregelungen
The Non-Habitual Resident (NHR) regime closed to new applicants in 2024. Its successor, sometimes called NHR 2.0 and formally IFICI, runs along similar lines for up to 10 years but only for qualifying tax residents from 2024 onward who work in specific scientific, technical, and other listed roles.
Doppelbesteuerungsabkommen
Portugal has tax treaties with most major economies, including the US, UK, Canada, Brazil, and every EU member. The standard OECD tiebreaker applies in dual residence cases.
Häufig gestellte Fragen
Is the NHR regime still available?
Not for new applicants. The original NHR closed at the end of 2023. A narrower successor regime (IFICI) launched for tax residents from 2024 onward and is restricted to people working in qualifying scientific, technical, and other specified roles.
Can I be resident in Portugal with fewer than 183 days?
Yes. If you keep a habitual residence in Portugal that suggests an intention to stay, you can be Portuguese tax resident on that basis alone. The 183 day rule is just one of the two main routes in.
How does Portugal treat Schengen 90/180?
Schengen 90/180 is a visa rule that sits entirely separately from tax residency. EU and Schengen citizens are not subject to it. Non EU travellers without a residence permit are capped at 90 days of total Schengen Area presence in any rolling 180 day window.
Offizielle Quelle: https://info.portaldasfinancas.gov.pt/
Verfolge deine Tage in Portugal
BorderLog zählt deine Tage automatisch und warnt dich, bevor du die 183-Tage-Schwelle erreichst.
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