Established 1994

Tools · Portugal Tax Residence

Portugal Tax Residency Test

Portugal counts 183 days across any rolling 12-month period, not within the calendar year. A single stay spanning a year end can therefore create residence in a year your calendar-year day count would suggest is safe.

Looking for the full explanation? Read the complete guide to Portugal tax residency, which covers each limb of the test in detail alongside this tool.

Day count

What is the highest number of days you spent in Portugal in any rolling 12-month period beginning or ending in this tax year?

This is deliberately not a calendar-year figure. Take the worst 12-month window — for example 1 September to 31 August — rather than 1 January to 31 December. A partial day of presence counts as a day.