Portugal's legal criteria for becoming a tax residentThe 183-Day Rule: if an individual spends 183 days or more in Portugal during a calendar year, they are generally considered tax residents for that year.
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The measure in question offers tax benefits for 10 years for people who move to the country, with income earned in Portugal being taxed at a rate of 20%. Income from abroad is generally exempt, except for pensions, which are taxed at a rate of 10%.