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Working in EuropeTaxation/salariesPortugal

Taxation / Salaries


The Portuguese tax system is constituted by a set of state and local taxes levied on income, in addition to other taxes imposed on certain particular deeds or situations.

Overview the Portuguese Tax System (ATA brochure, 2009) and major aspects of tax legislation concerning Portuguese main taxes. 




To start dealing with the Portuguese fiscal administration the first step for an incoming researcher is to obtain the Fiscal Identification Number (NIF).The NIF is regulated through the Portuguese Decree-Law 81/2003. You need this number for any legal act in Portugal, even if you want to open a bank account.

For this purpose visita Tax Bureau or a Citizen’s Shop, and request it exhibiting a valid passport or foreign ID card valid for identification purposes in Portugal.

For those who are not residents, a fiscal representative should be assigned (any singular or collective person with residence in national territory).

Change of non-Resident Status to Resident