Tax residence in Portugal for Pakistani taxpayers

Portugal treats you as resident if you spend more than 183 days there in any 12-month period beginning or ending in the year (every day with an overnight stay counts), or if you have a home there kept as your habitual residence. Pakistan counts its own tax year of 1 July – 30 June, and a Pakistani citizen can stay resident under s. 82(d) with fewer than 183 days. Where both countries claim you, Art. 4(2) of the 2000 Pakistan–Portugal Convention decides; both countries use the credit method (Art. 23).

Check your status: Pakistan and Portugal

Free, no sign-up, about 3 minutes. Conclusion under Pakistan's Income Tax Ordinance, 2001, compared with the law of Portugal and the tax treaty.

When Portugal treats you as a tax resident

Portugal counts days over any 12-month period that begins or ends in the year concerned — not only the calendar year — and you must exceed 183 days (184 or more). A day counts if it includes an overnight stay in Portugal, even if you were there only part of the day.

With 183 days or fewer you are still resident if, on any day of that 12-month period, you had a home in Portugal in conditions suggesting a current intention to keep and occupy it as your habitual residence. A holiday or second home, or a home you plan to use only after a future return, is not enough; the courts look at where you actually live and have your family, work and economic ties.

You stayed in Portugal more than 183 days (counting every day with an overnight stay) in a 12-month period beginning or ending in this year — you are a Portuguese tax resident (art. 16(1)(a) CIRS) and owe IRS on your worldwide income. In the year you arrive you are resident from the first day of your stay (from 1 January if you were resident on any day of the previous year); in the year you leave, until your last day in Portugal, unless art. 16(14) keeps you resident for the whole year.
You had a home in Portugal in conditions suggesting a current intention to keep and occupy it as your habitual residence — you are a Portuguese tax resident (art. 16(1)(b) CIRS) even with 183 days or fewer, from the first day of your stay. The conclusion depends on the facts: owning or renting a home is not enough without a current intention to live there.
You perform public functions or a public mission abroad in the service of the Portuguese State — you are a Portuguese tax resident (art. 16(1)(d) CIRS) regardless of the days spent in Portugal.
On 31 December you were a crew member of a ship or aircraft serving an entity resident, or with its seat or effective management, in Portugal — you are a Portuguese tax resident for that year (art. 16(1)(c) CIRS).

When you are a nonresident

183 days or fewer in every 12-month period, no home in Portugal kept as habitual residence, and no Portuguese public service or crew position — you are not a Portuguese tax resident. Portugal taxes only your Portuguese-source income, for example pay for work done in Portugal (25% final withholding) or rent from Portuguese property.
You did not exceed 183 days, but it is unclear whether your home in Portugal shows an intention to keep it as your habitual residence. The tax authority and courts decide this on the facts (where you actually live, your family, work and assets); if they find such an intention you are resident. Keep evidence of where you live, and update your address with the tax authority when you leave.

Where the rules of Portugal clash with Pakistani tax rules

Collision: more than 183 days in Portugal while Pakistan also treats you as resident. Portugal treats you as resident because you spent more than 183 days there in a 12-month period beginning or ending in the year; Pakistan may treat you as resident with 183 days in its own tax year, as a government employee posted abroad (s. 82(c)) or, if you are a citizen, under s. 82(d). Art. 4(2) of the Pakistan–Portugal Convention decides: a permanent home in only one country — that country; a home in both — the centre of vital interests; if that cannot be determined or you have no permanent home in either country — habitual abode; then nationality; then mutual agreement. Under s. 107 the treaty prevails over the Ordinance.
Collision: a home kept in Portugal can make you resident without 183 days. Portugal treats you as resident if you had a Portuguese home in conditions suggesting a current intention to keep and occupy it as your habitual residence, even after a short stay. Under the treaty such a home will usually also be a «permanent home available to you»: if your only permanent home is in Portugal, Art. 4(2)(a) points to Portugal; if you also have a permanent home in Pakistan, the centre of vital interests decides — family, work, assets and social ties. A holiday home, or a family home in Portugal that you yourself only visit, does not make you resident in Portugal.
Collision: Pakistani citizen resident in both countries. Since tax year 2023, s. 82(d) of the Income Tax Ordinance treats a Pakistani citizen as resident in Pakistan if he or she was not present in any other country for more than 182 days in the Pakistani tax year, or is not a resident taxpayer of any other country. Portugal can treat you as resident through a home kept as your habitual residence, or through more than 183 days in a 12-month window that need not match the 1 July – 30 June year. If both apply, Art. 4(2) of the Convention decides; if the treaty makes you a resident of Portugal, Pakistan may tax you only on Pakistan-source income as the treaty allows. Keep a Portuguese certificate of tax residence and a day count for both periods.

What else to know

Which treaty applies: the Pakistan–Portugal Convention (2000). The Pakistan–Portugal Convention signed at Lisbon on 23 June 2000 is in force since 4 June 2007 and has effect from 2008: in Portugal from 1 January 2008, in Pakistan for tax withheld on amounts paid from 1 January 2008 and for other taxes from the year of assessment beginning on or after that date (Art. 28). Residence tie-breaker: Art. 4(2) — permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement; a person liable to tax in a State only on income from sources there is not its resident (Art. 4(1)). Employment: Art. 15 (183 days in any 12-month period); independent services: Art. 14; government service: Art. 18; other pensions and annuities: Art. 19 — State of residence only; relief: Art. 23 — credit. Under s. 107 of the Ordinance the treaty prevails in giving relief.
Different counting periods: 1 July – 30 June and a rolling 12 months. Pakistan counts days in its tax year (1 July – 30 June) and needs 183 days. Portugal makes you resident with more than 183 days in any 12-month period beginning or ending in the calendar year — a stay from July to June can make you resident in both calendar years — and every day that includes an overnight stay in Portugal counts, even if you were there only part of the day. The treaty's 183-day employment test (Art. 15(2)(a)) uses any twelve-month period commencing or ending in the fiscal year concerned. Keep a day count for each of these periods.
How double tax is relieved between Pakistan and Portugal. Both countries use the credit method (Art. 23). If you are resident in Pakistan, Portuguese tax paid on Portuguese-source income taxed in both countries is credited against Pakistani tax on that income, subject to Pakistani law and up to the share of Pakistani tax attributable to it (Art. 23(3)); under s. 103 the limit is computed separately for each head of income and unused credit is lost; salary for work in Portugal on which Portuguese tax was withheld and paid is exempt in Pakistan (s. 102). If you are resident in Portugal, Portugal deducts the income tax paid in Pakistan on income that Pakistan may tax under the treaty, up to the Portuguese tax attributable to that income (Art. 23(2); art. 81 CIRS).
Working in Portugal while resident in Pakistan. Pay for work physically done in Portugal is Portuguese-source income, taxed at a 25% final rate for non-residents. If you are resident in Pakistan under the treaty, Portugal does not tax it only if all three conditions of Art. 15(2) are met: not more than 183 days in Portugal in any twelve-month period commencing or ending in the fiscal year concerned, an employer that is not resident in Portugal, and pay not borne by a Portuguese permanent establishment or fixed base. Otherwise Portugal taxes the pay for Portuguese work days; in Pakistan that salary is exempt under s. 102 if the Portuguese tax was withheld and paid, otherwise Pakistan gives a credit (Art. 23(3), s. 103). Self-employed professionals: Portugal may tax only income attributable to a fixed base regularly available in Portugal, or with a stay of more than 183 days in such a 12-month period (Art. 14(1)). Pay for a top-level managerial position in a Portuguese company may be taxed in Portugal regardless of the 183-day test (Art. 16(2)).
Pakistani government posting to Portugal. Federal and Provincial Government employees and officials posted abroad remain resident in Pakistan under s. 82(c). Under Art. 18(1) of the treaty their government pay is taxable only in Pakistan; Portugal may tax it only if the services are rendered in Portugal by a Portuguese resident who is a Portuguese national or did not become resident in Portugal solely to render the services.
Portuguese State official posted abroad. If you perform public functions or a public mission abroad in the service of the Portuguese State — including as a Member of the European Parliament — Portugal treats you as resident whatever the days spent there (art. 16(1)(d) CIRS). If Pakistan also treats you as resident, Art. 4(2) of the treaty decides. Pay from the Portuguese State for services rendered to it is taxable only in Portugal, unless the services are rendered in Pakistan and you are a Pakistani resident who is a Pakistani national or did not become resident in Pakistan solely to render them (Art. 18(1)).
Pensions and government pay between Pakistan and Portugal. Pensions and annuities from Pakistan, other than government pensions, are taxable only in your state of residence (Art. 19(1)); the Protocol adds that this includes lump sums paid instead of a pension. If the treaty makes you a resident of Portugal, they are taxed in Portugal at the progressive IRS rates — the IFICI regime covers only employment and business income. Salaries and pensions paid by the Federal or a Provincial Government or a local authority of Pakistan for services rendered to it remain taxable only in Pakistan, unless (for pay) the services are rendered in Portugal by a Portuguese resident who is a Portuguese national or did not become resident there solely to render them, or (for pensions) you are both resident in and a national of Portugal (Art. 18).
Year of moving: Portugal splits the year, Pakistan does not. In the year you arrive, Portugal treats you as resident from the first day of your stay; in the year you leave, until your last day of presence (art. 16(3)–(4) CIRS), and you file a separate Portuguese return for each period. Two exceptions: if you spent more than 183 days in Portugal in the year of departure, you stay resident for the whole year unless you show that the income you earn after leaving is taxed in your new country of residence at a rate of at least 60% of the Portuguese rate — Pakistan is outside the EU/EEA, so this test applies (art. 16(14)–(15)); and if you become resident again the following year, you are resident for the whole year (art. 16(16)). Foreign income that Pakistan exempts — for example under s. 51(1) for a citizen returning after four non-resident years — cannot meet the 60% test. Pakistan decides your status for its whole tax year (1 July – 30 June); where both countries treat you as resident for the same period, the treaty decides.
IFICI («NHR 2.0»): 20% for qualifying newcomers. If you were not resident in Portugal in any of the previous five years and work in a qualifying activity (research and higher education, qualified jobs in companies with investment-incentive contracts, highly qualified professions in qualifying or exporting companies, R&D staff, certified start-ups, etc.), you may pay 20% on net employment and self-employment income from that activity for 10 years; most foreign income is exempt with progression (art. 81(4) CIRS). Register by 15 January of the year after you became resident — later registration works only from that year.
Non-habitual resident (NHR) regime: closed to new entrants. The NHR regime was repealed from 2024. It still applies for the rest of the 10-year period to people already registered and, under transitional rules, to those who became resident by the end of 2024 with qualifying pre-2024 documents. Registration matters: the Supreme Administrative Court has ruled that the NHR registration request is a condition of access to the regime, and that a late request works only from the year of registration.
Former Portuguese residents returning to Portugal (art. 12-A CIRS). If you were a Portuguese resident at some point, were not resident in the previous five years and become resident again by 2026, 50% of your employment and business income is excluded from IRS for 5 years (capped by reference to EUR 250,000 for people who became resident from 2024). «Resident» here means resident under art. 16 CIRS: a stay in Portugal for part of one of those years without meeting any art. 16 criterion does not rule out the regime (STA, uniformisation of case law, 29 April 2026). Taxpayers up to 35 may instead use IRS Jovem (art. 12-B), which cannot be combined with art. 12-A, NHR or IFICI.
Leaving Portugal: no general exit tax, except on crypto-assets. Portugal's IRS code has no general exit tax on shares or other assets of individuals who move abroad; the exception is crypto-assets that are not securities, where losing residence is treated as a disposal (art. 10(1)(k) and (25) CIRS; crypto held 365 days or more is excluded). Report the change of residence within 60 days and appoint a representative or join electronic notifications (art. 19 LGT). As a resident of Pakistan — outside the EU/EEA — you need a tax representative in Portugal unless you join electronic notifications.
Certificates of residence and registration. To claim treaty benefits in Pakistan as a Portuguese resident, request a Portuguese tax residence certificate on the Portal das Finanças (issued online at once); if tax was deducted in Pakistan, the Competent Authority can certify the tax paid for your Portuguese credit (rule 19B). To claim treaty benefits in Portugal as a resident of Pakistan, apply to the Competent Authority of Pakistan (FBR, Islamabad) for a certificate of residence under rule 19A — a separate certificate for each tax year. You need a Portuguese tax number (NIF) to deal with the Portuguese tax authority; keep your address up to date — a change is ineffective until reported, and a change of residence status must be reported within 60 days.
Social security: no Pakistan–Portugal agreement. Pakistan is not among the countries listed by the Portuguese social security institute (ISS) as having a social security convention with Portugal. Under the ISS rules for countries without a convention, an employee posted to Portugal can stay outside the Portuguese scheme for up to 12 months by presenting a certificate that he or she remains covered by a compulsory scheme in the country of origin; longer postings need special authorisation from the ISS International Coordination Unit (forms RV 1022/2012 and RV 1023/2012). Otherwise Portuguese contributions apply: 11% employee and 23.75% employer; self-employed 21.4% on 70% of service income. Social security contributions are not taxes covered by the income tax treaty (Art. 2).

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Convention between the Portuguese Republic and the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, with Protocol, signed at Lisbon on 23 June 2000 (Resolução da Assembleia da República n.º 66/2003, Diário da República I Série-A n.º 177, 2 August 2003; Aviso n.º 6/2008). The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Portugal

residência fiscal: Portuguese tax residence under art. 16 CIRS — more than 183 days in any 12 months, or a home kept as habitual residence
residência habitual: habitual residence — a home kept with a current intention to live in it makes you resident even without 183 days
IRS / CIRS: Portuguese personal income tax / the Personal Income Tax Code
IFICI («NHR 2.0»): 20% on qualifying employment and self-employment income of newcomers for 10 years
NIF: Portuguese tax number needed for dealings with the tax authority
Portal das Finanças: online portal of the Portuguese tax authority, where a tax residence certificate is issued at once

Questions

Is there a tax treaty between Pakistan and Portugal?

Yes. The Convention signed at Lisbon on 23 June 2000 has been in force since 4 June 2007 and has effect from 2008 (Art. 28). Its tie-breaker for individuals is Art. 4(2): permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement.

I work in Portugal for a few months. Does Portugal tax my salary?

If you are resident in Pakistan under the treaty, Portugal does not tax the salary only if you were present no more than 183 days in any twelve-month period commencing or ending in the fiscal year concerned, your employer is not Portuguese-resident and no Portuguese permanent establishment or fixed base bears the pay (Art. 15(2)). Otherwise Portugal taxes it at a 25% final rate for non-residents, and in Pakistan that salary is exempt under s. 102 if the Portuguese tax was withheld and paid.

Is there a social security agreement between Pakistan and Portugal?

No. Under the Portuguese rules for countries without a convention, an employee posted to Portugal can stay outside the Portuguese scheme for up to 12 months by presenting a certificate of continued compulsory cover in the country of origin. Otherwise Portuguese contributions apply: 11% employee and 23.75% employer.

Sources

Legislation and official guidance

art. 16(1)–(2) Código do IRS (CIRS) — You are a Portuguese resident for a year if in that year you (a) stayed in Portugal more than 183 days, consecutive or not, in any 12-month period beginning or ending in that year; (b) having stayed less, had in Portugal on any day of that period a dwelling in conditions suggesting a current intention to keep and occupy it as your habitual residence; (c) were on 31 December a crew member of a ship or aircraft serving an entity resident, or with its seat or effective management, in Portugal; or (d) performed public functions or missions abroad in the service of the Portuguese State (including as a Member of the European Parliament, art. 16(13)). A day of presence is any day, whole or partial, that includes an overnight stay in Portugal.
art. 16(3)–(5) CIRS (partial-year residence) — If you meet criterion (a) or (b), you are resident from the first day of your stay in Portugal — unless you were resident on any day of the previous year, in which case from 1 January. Residence ends on the last day of presence in Portugal, subject to art. 16(14) and (16). Residence is assessed separately for each member of a household.
art. 16(14)–(16) CIRS (year of departure) — You stay resident for the whole year of departure if you spent more than 183 days in Portugal that year and, after leaving, earn income that would have been taxable and not exempt had you remained resident — unless you show that the income is taxed, because of your residence, by a similar income tax in another EU/EEA State or, elsewhere, at a rate of at least 60% of the Portuguese rate. You are also resident for the whole year if you become resident again in the year after the one in which you lost residence.
art. 15 CIRS — Residents are taxed on all their income, including income obtained abroad; non-residents only on income obtained in Portugal. In a year of partial residence each status applies to its own period.
art. 18(1)(a), (h), (l) CIRS — Portuguese-source income includes employment income from work performed in Portugal or paid by an entity resident or with a permanent establishment in Portugal, income from and gains on Portuguese real estate, and pensions paid by Portuguese entities.
art. 71(1), (4), (17) CIRS — Final withholding: 25% on employment income, business and professional income and pensions obtained in Portugal by non-residents; 28% on most capital income paid by Portuguese entities; 35% where income is paid to accounts for unidentified third parties or involves listed low-tax jurisdictions.
art. 19(1), (3)–(8), (15) Lei Geral Tributária (LGT) — Your tax domicile is the place of your habitual residence; it must be communicated to the tax authority and a change is ineffective until communicated. A change of residence status must be reported within 60 days. Residents abroad (and residents absent for more than six months) must appoint a tax representative resident in Portugal — optional for EU/EEA cases, and not required if you join the electronic notification service (Morada Única Digital / Portal das Finanças notifications).
Convention between the Portuguese Republic and the Islamic Republic of Pakistan, signed at Lisbon on 23 Jun 2000 (Resolução da Assembleia da República n.º 66/2003, Diário da República I Série-A n.º 177, 2 Aug 2003; Aviso n.º 6/2008), Art. 28 — The Convention enters into force on the date of the later notification of completion of internal procedures and has effect in Portugal for withholding taxes and other taxes from 1 January of the year following entry into force; in Pakistan for taxes withheld on amounts paid on or after 1 January of the following calendar year and for other taxes for the year of assessment beginning on or after that date. Entry into force: 4 Jun 2007 (Aviso n.º 6/2008; same date in the MLI positions of Portugal and Pakistan).
Art. 4(2) Pakistan–Portugal Convention (2000) — Dual-resident individual: (a) deemed a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States — of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State of the centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State — the State in which he has an habitual abode; (c) habitual abode in both States or in neither — the State of which he is a national; (d) national of both or of neither — the competent authorities settle the question by mutual agreement.
Income Tax Ordinance, 2001, s. 107(2) — Subject to s. 109, a double taxation agreement and its implementing notification have effect notwithstanding anything in any other law, so far as they provide relief from tax under the Ordinance, determine the Pakistan-source income of non-residents, or provide for exchange of information.
Income Tax Ordinance, 2001, s. 82(a) — An individual is a resident individual for a tax year if present in Pakistan for a period of, or periods amounting in aggregate to, 183 days or more in the tax year (1 July – 30 June).
Art. 15(2) Pakistan–Portugal Convention (2000) — Pay of a resident of one State for employment exercised in the other State is taxable only in the residence State if (a) the employee is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, (b) the pay is paid by or on behalf of an employer who is not a resident of the other State, and (c) it is not borne by a permanent establishment or fixed base of the employer in the other State. The Convention does not define «fiscal year».
Income Tax Ordinance, 2001, s. 82(d) (inserted by the Finance Act, 2022; FBR consolidated text amended up to 30.06.2026) — Resident individual: one who, being a citizen of Pakistan, is not present in any other country for more than one hundred and eighty-two days during the tax year or who is not a resident taxpayer of any other country.
Art. 23(2)–(4) Pakistan–Portugal Convention (2000) — (2) Portugal deducts from the tax of a Portuguese resident an amount equal to the income tax paid in Pakistan on income that Pakistan may tax under the Convention, up to the part of the Portuguese tax attributable to that income. (3) Subject to Pakistani law on credits, Portuguese tax paid, directly or by deduction, by a resident of Pakistan on income from sources in Portugal taxed in both States is credited against Pakistan tax on that income, up to the proportion of Pakistan tax that this income bears to the entire income chargeable to Pakistan tax. (4) Income exempt in the State of residence under the Convention may be taken into account in calculating the tax on the remaining income.
Income Tax Ordinance, 2001, s. 103 — A resident taxpayer gets a credit for foreign income tax on foreign-source income equal to the lesser of the foreign tax paid and the Pakistan tax on that income (average Pakistani rate × net foreign-source income), computed separately for each head of income; unused credit is not refunded, carried back or forward; the foreign tax must be paid within two years after the end of the tax year.
Income Tax Ordinance, 2001, s. 102 — Foreign-source salary received by a resident individual is exempt if the individual has paid foreign income tax on it; tax is treated as paid if it was withheld by the employer and paid to the revenue authority of the country where the employment was exercised.
art. 81(1)–(2), (4) CIRS — Foreign tax credit limited to the lower of the foreign income tax paid and the Portuguese tax on that income; under a tax treaty, not more than the tax the treaty allows the source State to levy. IFICI beneficiaries: foreign employment, business, capital, rental and capital-gains income is exempt but counts for the rate.
Art. 14(1) Pakistan–Portugal Convention (2000) — Income from professional services or other independent activities is taxable only in the residence State, unless the person has a fixed base regularly available in the other State (income attributable to it may be taxed there) or stays in the other State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned (income from the activities performed there may be taxed there).
Income Tax Ordinance, 2001, s. 82(c) — An individual is a resident individual for a tax year if he or she is an employee or official of the Federal Government or a Provincial Government posted abroad in the tax year — regardless of days in Pakistan.
Arts. 18 and 19 Pakistan–Portugal Convention (2000); Protocol, ad Article 19 — Remuneration (other than a pension) paid by a State, its political or administrative subdivision or local authority for services rendered to it is taxable only in that State, but only in the other State if the services are rendered there and the individual is a resident of that other State who is its national or did not become resident there solely to render the services (Art. 18(1)). Pensions paid by or out of funds of a State for such services are taxable only in that State, but only in the other State if the individual is a resident and national of that other State (Art. 18(2)); pay and pensions for services in connection with a government business fall under Arts. 15, 16, 17 and 19 (Art. 18(3)). Other pensions and annuities derived by a resident of a State from sources in the other State are taxable only in the State of residence (Art. 19(1)); the Protocol adds that «pension» also includes lump-sum payments in lieu of it.
art. 58-A Estatuto dos Benefícios Fiscais (IFICI), added by Lei n.º 82/2023 — New residents who were not resident in Portugal in any of the previous five years and work in listed qualifying activities (higher education and research, qualified jobs in companies with contractual investment benefits, highly qualified professions in qualifying or exporting companies, R&D staff, certified start-ups, and others) may be taxed at 20% on net category A and B income from those activities for 10 consecutive years from the year of registration as resident. Not available to former NHR beneficiaries or ex-resident regime users; usable only once.
arts. 57(1), (6) and 60(1) CIRS; art. 143 CIRS — IRS is assessed on the calendar year (art. 143). The annual return (Modelo 3) for the previous year's income is filed electronically from 1 April to 30 June (art. 60(1)); if you had two residence statuses in the same year you file one return for each (art. 57(6)).
Income Tax Ordinance, 2001, s. 51 — (1) A citizen who becomes resident in a tax year after being non-resident in the four preceding tax years: foreign-source income is exempt in that tax year and the following one. (2) A citizen who leaves Pakistan during a tax year and remains abroad for the rest of it: salary earned outside Pakistan in that year is exempt.
Portaria n.º 352/2024/1 of 23 Dec 2024, art. 2(1) — The IFICI registration request must be filed by 15 January of the year after the one in which you became resident; a late request takes effect from the year of registration for the remainder of the period (art. 58-A(7) EBF).
art. 236(3)–(5) Lei n.º 82/2023 (State Budget 2024) — transitional NHR rules, reproduced under art. 16 CIRS — The NHR regime (former art. 16(8)–(12) CIRS) was repealed from 2024. It continues to apply for the remainder of the 10-year period to those already registered, to those who met the residence conditions by 31 Dec 2023, and to those who became resident by 31 Dec 2024 holding one of the listed pre-2024 documents (work contract, lease, school enrolment, residence visa, etc.) and who applied for NHR registration; a late registration takes effect only from the year in which it is made.
art. 12-A CIRS (regime for former residents) — 50% of employment and business income is excluded from tax for 5 years, within a cap set by the upper limit of the first bracket of art. 68-A CIRS (EUR 250,000; the cap applies to people who became resident from 2024), for people who become resident under art. 16(1)–(2) by 2026, were not resident in any of the previous five years but were resident at some earlier time, and have their tax affairs in order. Not combinable with NHR.
art. 12-B CIRS (IRS Jovem) — Taxpayers up to 35 who are not dependants may elect a partial exemption of category A and B income for 10 years of earning income: 100% in year 1, 75% in years 2–4, 50% in years 5–7, 25% in years 8–10, capped at 55 × IAS. Not available to NHR or IFICI beneficiaries or users of art. 12-A.
art. 10(1)(k) and (25) CIRS — For crypto-assets that are not securities, losing Portuguese residence is treated as a disposal for consideration (deemed sale on exit). Crypto-assets held for 365 days or more are excluded from the gains rules (art. 10(22)). No comparable exit charge on shares or other assets of individuals appears in art. 10.
Autoridade Tributária e Aduaneira (DSRI), note of 14 Dec 2021 on certification of tax residence — Since 1 Jan 2022 a Portuguese tax residence certificate for treaty purposes is requested online on the Portal das Finanças («Pedir Certidão» → «Residência Fiscal») and issued immediately; the AT says it is the only document attesting Portuguese residence for treaty benefits, and it is attached to the foreign form instead of having the form stamped.
Income Tax Rules, 2002, rule 19B — A non-resident may apply to the Competent Authority of Pakistan for a certificate of tax paid in Pakistan (by deduction, collection or otherwise) for presentation to the tax authority of the country of residence; proof of residence in that country is required.
Income Tax Rules, 2002, rule 19A — A resident who needs a certificate of residence for a treaty country applies to the Competent Authority of Pakistan (FBR, Islamabad) in the prescribed form with proof of foreign income, CNIC, NTN and the latest return; a separate application and certificate for each tax year; decision within 45 days.
Instituto da Segurança Social — Guia Prático «Destacamento de trabalhadores de outros países para Portugal» (published 15 Nov 2021), sections E3 and F — The table of countries with bilateral and multilateral social security conventions does not include Pakistan. For postings from countries without a convention (section F): up to 12 months, the employer or self-employed worker presents to the district social security centre a certificate that the worker remains covered by a compulsory scheme of the country of origin; for longer postings the host company must request special authorisation from the International Coordination Unit (UCI) — form RV 1022/2012 for 12–24 months, RV 1023/2012 for more than 24 months — subject to approval.
gov.pt — Social Security contributions paid by employers — Employees in the general scheme: employer 23.75%, employee 11%, total 34.75%.
Instituto da Segurança Social — Guia Prático «Trabalhador Independente» (published 16 May 2025) — Self-employed workers: 21.4% (25.2% for sole traders/ENI) on relevant income, which is 70% of income from services (20% of income from sales of goods).
Art. 2(1) Pakistan–Portugal Convention (2000) — The Convention applies, in Portugal, to IRS, IRC and the derrama; in Pakistan, to the income tax, the super tax and the surcharge. Social security contributions are not among the taxes covered.
art. 68 CIRS (general rates) — Progressive IRS scale; the current text was last amended by Decreto-Lei n.º 212/2026 of 4 Nov 2026 (rates from 12.2% to 48%); a solidarity surcharge of 2.5% (EUR 80,000–250,000) and 5% (above EUR 250,000) applies on top (art. 68-A).
art. 72(1)(b)–(c), (2), (6) CIRS — Special flat rates: 28% on other income of non-residents not subject to withholding and on net gains on securities; 25% on residential rental income; 25% on income of non-residents attributable to a Portuguese permanent establishment and on their employment income and pensions not subject to withholding. Residents may opt to aggregate most of these items with their other income.
Art. 4(2)(a) Pakistan–Portugal Convention (2000) — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, a resident of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) Pakistan–Portugal Convention (2000) — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. 4(2)(c), (d) Pakistan–Portugal Convention (2000) — If he has an habitual abode in both States or in neither of them, he is deemed to be a resident of the State of which he is a national (c); if he is a national of both States or of neither of them, the competent authorities settle the question by mutual agreement (d).

Case law

Tribunal Central Administrativo Norte (TCAN), Tax Litigation Section, 01219/21.6BEPRT, 30/01/2025 — Tax domicile (art. 19 LGT) and tax residence for IRS are different concepts. A taxpayer who by mistake filed her 2019 return as a Portuguese resident could rebut her own return: Brazilian tax documents showed that she and her husband lived in Brazil, so the 183-day and dwelling criteria were not met and the assessment of her Brazilian income was annulled.
Tribunal Central Administrativo Sul (TCAS), Tax Litigation Section, 443/20.3BELRA, 27/11/2025 — Art. 16(1)(b) CIRS requires, besides a dwelling, a current intention to keep it as habitual residence — the place where a person normally lives and has the centre of family, social, professional and economic interests. A taxpayer who kept the same flat in Portugal and returned to it after each short absence abroad was resident; a foreign residence certificate issued later proved nothing about the earlier years, and the burden of proving non-residence was on the taxpayer.
Centro de Arbitragem Administrativa (CAAD), tax arbitration, 226/2023-T, 02/01/2024 — A football coach whose contract in China began on 1 August 2016, after 213 days in Portugal (no earlier departure was proven), stayed resident for all of 2016 under art. 16(14)–(15) CIRS because the Chinese tax on his later income was below 60% of the Portuguese tax. For 2017, owning a home in Portugal where his family lived did not make him resident without a current intention to occupy it as habitual residence (residence is assessed per person, art. 16(5)); the 2017 assessment was annulled.
Supremo Tribunal Administrativo (STA), Plenary of the Tax Litigation Section, 084/25.9BALSB (uniformisation of case law), 28/01/2026 — Filing the request for registration as a non-habitual resident under art. 16(10) CIRS (wording in force in 2023) is a condition of access to the NHR regime; meeting the substantive conditions is not enough without the request.
Supremo Tribunal Administrativo (STA), Tax Litigation Section, 0842/23.9BESNT, 29/05/2024 — NHR registration is declaratory, not a grant by the tax authority: if the conditions of art. 16(8) are met (assessed for the year of becoming resident), a request filed after the 31 March deadline is still possible, but the regime then applies only from the year of the NHR registration onwards.
Supremo Tribunal Administrativo (STA), Plenary of the Tax Litigation Section, 0214/25.0BALSB (uniformisation of case law), 29/04/2026 — For the former-resident regime (art. 12-A CIRS; here in the wording then in force, «three previous years» — now five), the condition of not having been resident refers to tax residence as defined in art. 16 CIRS. The tax authority may refuse the regime only if it shows that one of the art. 16 criteria was met in one of those years; it is not enough that the taxpayer stayed in Portugal for part of that year, for less than 183 days. The arbitral decision that had refused the regime was annulled.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. The FBR, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes with each Finance Act. Consult a qualified adviser before making decisions.

Check your status