Portugal 세금 거주 규칙: 183일 기준 총정리
183일 기준
Portugal에서 183일 규칙이 적용되는 방식
Portugal applies a 183 day calendar year test. Having a habitual residence also triggers it.
달력 연도 (1월~12월). 일수 계산이 매년 1월 1일에 초기화됩니다. 전년도 일수는 이월되지 않습니다.
183일을 초과하면, Portugal가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.
일수 계산 방식
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.
하루로 인정되는 기준
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.
일수 외 추가 판정 기준
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.
특별 세금 제도
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.
조세 조약
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.
자주 묻는 질문
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.
공식 출처: https://info.portaldasfinancas.gov.pt/