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Personal income tax (IRS) applies to the income of citizens resident in Portuguese territory and non-residents who earn income in Portugal.
The tax is determined with reference to the income earned, the corresponding rate being applied according to the relevant band and taking the deductions laid down by law into account (e.g. education or health expenditure).
IRS is calculated individually, but couples and civil partnerships can opt to file jointly. In this case, tax is charged on the total revenue of the persons in the household.
IRS and tax address
Before filing your tax return, ensure that all information relating to your current situation is correctly entered on the website of Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT), the body responsible for finance and for processing IRS.
This applies in particular to reporting your tax address, the address considered to be your official residence. Keeping your tax address up-to-date is not only a statutory requirement but is also very important: to obtain tax advantages (e.g. exemption from municipal real estate tax (Imposto Municipal Sobre Imóveis)) and to avoid possible penalties (fines of up to EUR 375).
If you move house on a temporary or permanent basis, you must change your address on your Citizen’s Card, since by changing the address on this card you are changing your tax address. Changing your tax address is a statutory requirement that can be completed online on the AT portal.
Tax residents
If you are thinking of living or working in Portugal you must fulfil one of the following conditions to obtain a tax address in Portuguese territory:
remain for over 183 days, whether consecutive or not, within a 12-month period, beginning or ending in the year in which you request a tax address
have accommodation (your own or rented) that you intend to maintain and occupy as your habitual residence, on any day in the period referred to in the preceding point
be a member of the crew of a vessel or aircraft providing a service to bodies domiciled or based in or actually managed from Portugal
perform public functions or commissions abroad, at the service of the Portuguese State, including functions of a Member of the European Parliament
Non-habitual resident (special status)
There is a special income tax scheme for foreign citizens who intend to come to live in Portugal or for nationals who are living outside the country and wish to return: non-habitual resident status.
This special status applies to non-residents in Portugal who have not been taxed as tax residents in the 5 years prior to the application for the status, and it includes certain tax advantages, such as a lower rate of IRS, if the activity is considered to be high value added (list of activities in these circumstances).
To apply for this status, citizens must register as resident in Portugal. See the Tax and Customs Authority portal for further information on the conditions required to obtain this status and the registration procedures for paying taxes.
The AT site also provides a tax guide for Portuguese communities resident abroad, which also includes relevant information on the international taxation of income.
Who is required to submit the IRS return
People who receive income from employment, business, professional work, capital, property, assets and pensions in Portugal are required to declare such income. In certain situations, however, citizens are exempted from filing the IRS return.
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