Fiscal information and conventions
For tax purposes, a foreign citizen is considered resident, and so liable to pay income tax (IRS), if he or she has an income earned in Portugal and remains in the country for longer than 183 days or for a shorter period if he/she has a domicile considered as permanent before 31 December of the year in question.
As there is no international fiscal legislative harmonization, a foreign citizen permanently resident in Portugal and so paying tax in this country may run the risk of being liable to double taxation. When there is a bilateral convention relating to fiscal matters between Portugal and the foreign citizen’s country of origin this risk is obviated. Portugal has already signed such convention with the following countries:
Austria, Belgium, Brazil, Bulgaria, Cape Verde, Canada, China, Cuba, Czech Republic, Denmark, Finland, France, Germany, Greece, Holland, Hungary, India, Italy, Ireland, Iceland, Korea, Latvia, Lithuania, Luxembourg, Macau, Malta, Morocco, Mexico, Mozambique. Norway, Poland, Romania, Russia, Singapore, Spain, Sweden, Switzerland, Tunisia, Ukraine, United Kingdom, United States of America and Venezuela.
In those cases in which the convention exempts you from paying your taxes at source, the student or researcher should present to the paying entity a form from his own country’s fiscal authorities. Alternatively, he can ask for a reimbursement from the Portuguese fiscal authorities. The necessary forms can be obtained directly from the “Direcção de Serviços dos Benefícios Fiscais da Direcção-Geral dos Impostos”, Av. Eng. Duarte Pacheco, 28, or on the Internet.
To have any dealings with tax authorities Tax Administration you must first get a fiscal number: número de identificação fiscal” (NIF). You can request this at any “serviço de finanças” or at the “Loja do Cidadão”, (you will be asked to present your passport).
In Coimbra, the “loja do cidadão” is situated in Avenida Central”16,18, 20 (next to “Avenida Fernão de Magalhães”) and it is open Mondays/Fridays, from 8:30 until 19:30, and on Saturdays from 9:30 until 15:00