Portugal: travel & residency rules

Find the Portugal day-count rules relevant to your stay, with calculators, counting assumptions and official sources.

At a glance

RuleKey numbersOfficial reference
Portugal temporary residence permit — absence6 calendar months • each recorded absenceDiário da República — Law 23/2007, Article 85 ↗
Portugal tax — physical presenceMore than 183 days in any relevant 12 monthsPortuguese Tax Authority ↗

How each rule works

Tax residency

Portugal tax — physical presence

Portugal uses more than 183 days in a 12-month period beginning or ending in the tax year. A home showing an intention to maintain habitual residence can establish residence sooner. Physical location dates may differ from statutory overnight-based days.

Source reviewed

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