Portugal: Domestic Taxation
Individual Non-Resident Taxation
Non-residents are subject to personal income tax rates on income arising in Portugal. Individuals are considered resident in Portugal if in any calendar year, they spend more than 183 days in Portugal, or if they have a house in Portugal on 31 December that appears to be their permanent residence.
The Portuguese-sourced income of non-resident employees faces a 21.5% withholding tax. Non-residents receiving rental income from Portugal or who realize a capital gain in Portugal must file tax returns by the end of April of the following year.