Taxation / Salaries

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 

Taxation on Personal Income

PERSONAL INCOME TAX (non-regular tax regime for non-regular residents)

The General Tax Law (Degree-Law No 398/98 of 17^th December)

The Tax Code - Income and Gains of individuals (Decree-Law No 442A/88 of 30^th November)

Double Taxation 

Summary Table of the Conventions for the Avoidance of Double Taxation signed by Portugal (2016)

Double Taxation Agreements (DTA) signed by Portugal 

DTA Useful Forms (Mod. 21-RFI, Mod. 22-RFI, Mod. 23-RFI, Mod. 24-RFI)  

VAT Payment by European Union taxpayers not residing in Portugal

VAT Declaration Form