Who needs to file a tax return in Portugal?
You will need to file a tax return in Portugal for the previous year if any of the following conditions applies to you:
- You registered your Portuguese address with the tax authorities OR
- You stayed in Portugal for more than 183 days (consecutively or non-consecutively) in any 12-month period beginning or ending in the previous year.
2. You received Portugal-sourced income without tax withholding.