Portugal’s 183-day rule: when you become tax resident
You’re tax resident in Portugal if you spend more than 183 days there — in one stay or several — in any 12-month period beginning or ending in the tax year. Days from last year can count.
Portugal 183-day calculator
More than 183 days in Portugal in any 12 months beginning or ending in the tax year makes you tax resident. Any part of a day counts.
Portugal’s tax residency tests
You’re tax resident in Portugal if either applies:
- you stayed in Portugal for more than 183 days, consecutive or interrupted, in any 12-month period beginning or ending in the tax year;
- you have a home in Portugal that shows you intend to keep and occupy it as your habitual residence, on any day of that 12-month period — even with fewer days.
Worked example
You were in Portugal from 23 September to 31 December: 100 days. Arriving on 1 January, those days still count in the 12 months, so you can stay until 24 March — 183 days in the 12 months from 23 September.
How FlySee counts it
The calculator counts as the FlySee app does: any part of a day in Portugal is a day there — Portuguese law counts a day that includes a night there, so counting every part of a day is a day early, never late; any 12 months are counted over 366 days, so a leap year’s 12 months are held; 183 is the last day under the test, and the 184th is the one to avoid.