966 593 102 geral@jsadvisers.com

1.  I am fiscal resident in Portugal and my income is earned from abroad, should I submit a tax declaration in Portugal?  

Yes. As a resident, all your worldwide income must be reported in the annual tax declaration (IRS).

2. I have not received any income in Portugal or abroad, do I need to submit a tax declaration in Portugal? 

Yes, if you have international bank accounts (IBAN and Swift codes only).

3. I have NHR status approved, therefore I do not need to submit a tax declaration in Portugal. Is this correct?

Absolutely not. The fiscal obligations as a NHR or a non NHR taxpayer are the same.

 

4. I have NHR status approved, therefore I do not pay taxes in Portugal. Is this correct?

No. The answer to this question is quite complex, for this reason we would recommend scheduling a consultation to understand the NHR conditions and rules involved. At the end of the day, the NHR status is a great taxation benefit, nevertheless this does not mean that all your income is tax free.

5.  How is the tax year calculated in Portugal? 

From January to December.

6. If I am resident in Portugal for less than 183 days, do I still need to submit a tax declaration in Portugal?

Of course. The IRS declaration will then be a partial tax return, considering the residency period in Portugal during that specific year.

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