Useful information

Tax relief for pensioners

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Any pensioner who wants to establish their habitual tax residence in Portugal, and who has not had a tax residence in Portugal for the last 5 years, benefits from a tax exemption for a period of 10 years, which can be extended. In this way, anyone who receives a pension paid in a country with which Portugal has established a double taxation agreement will no longer pay taxes in their country of origin because they are now tax resident in Portugal and will also not pay taxes in Portugal due to the special legal exemption rules.

Residence in Portuguese territory for tax purposes can be acquired in any year, among other situations, when the taxpayer:

1. Has stayed in Portuguese territory for more than 183 days, consecutive or interpolated;
    
2. Having stayed for less time, has a dwelling in Portuguese territory on December 31st of that year in conditions that suggest the intention to maintain and occupy it as a habitual residence;
    
3. Is a member of a family household, provided that, on December 31st of the year to which the income relates, one of the members of said household is considered resident in Portugal for tax purposes.
    

There is no inheritance tax in Portugal