When does my tax residency in Portugal start?

Your Portuguese tax residency begins on the date you first update your NIF from a foreign to a Portuguese address. This date will be indicated on your updated NIF document beside a field called "Effective Date" (Data de Produção de Efeitos)—see the screenshot below.

Note that subsequent address changes within Portugal will also update the "Effective Date" (Data de Produção de Efeitos) on your NIF document, which may not accurately reflect your official start date of residency.

In Portugal, immigration and taxes are handled by different entities - How do I become a Portuguese tax resident? The Portuguese tax office uses the date indicated on your updated NIF as the start date of your Portuguese tax residency, even though that date might come after the date that your residence permit was issued.

Learn how to update your NIF address with our step-by-step guide.