Tax residency in Portugal: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Only where you are at midnight
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days, consecutive or not, in any 12-month period starting or ending in the year. The law only counts a day you sleep in Portugal: the night you arrive counts, the day you leave does not. With fewer days you can still be resident if you keep a home there in conditions that suggest you mean to live in it, so the count does not decide on its own.