Does Portugal use the calendar year?

The tax year is the calendar year, but the 183-day test is applied over any 12-month period that begins or ends in that year. A stay from 1 November to 31 May counts as one block even though it spans two tax years.

Can I be resident for part of a year?

Yes. Since 2015 Portugal applies split-year treatment: you are resident from the first day of the period that makes you resident and cease to be resident from the last day of presence, subject to anti-avoidance rules.

What if I have a home in Portugal but spend fewer than 183 days there?

You can still be resident if the home is kept in conditions that show you intend it to be your habitual residence. Whether that applies is a question of fact; a holiday home you rarely use is normally not enough, a leased flat where your family lives usually is.

Is Raven's count official?

No. Raven records where you were and counts days under the Portugal rule as we understand it; the Portuguese tax authority makes the determination. Use the record as evidence and confirm your position with an adviser.

The 183-day rule in Portugal

Portugal treats you as tax resident if you spend more than 183 days, consecutive or not, in Portugal in any 12-month period that begins or ends in the tax year in question, or if on any day of that period you have a home there that you intend to keep as your habitual residence (Código do IRS, art. 16). Residence can start and end part-way through the year (split-year rules since 2015).

At a glance

Period counted: Any 12-month period beginning or ending in the tax year (calendar year)
Threshold: More than 183 days
Part-days: Yes: any day with a night spent in Portugal, including arrival and departure days
Other triggers: Having a home in Portugal on any day of that period in conditions that suggest you intend to keep and occupy it as your habitual residence

Count my Portugal days

How the rule works

The rolling 12-month test is what catches people who winter in Portugal: a stay from November to April is one block for Portuguese purposes even though it straddles two calendar years. Days are counted as days with a night spent in Portugal, so arrival and departure days are both included.

The habitual-residence trigger matters as much as the day count. Renting a flat on a long lease, registering as resident with the council (atestado de residência) or moving family there can make you resident with far fewer than 183 days. Portugal became a magnet for foreign residents under the Non-Habitual Resident regime, which closed to new entrants in 2024 and was replaced by the narrower IFICI ("NHR 2.0") incentive for specific professions; neither changes the residence test itself.

Portuguese tax residents are taxed on worldwide income and must file an annual return (Modelo 3). If you leave, notify the tax authority of your change of address and keep evidence of your days, because the 12-month test can reach back into the year before departure.

Counting your days

Open the 183-day calculator with the Portugal preset: it applies the right period (any 12-month period beginning or ending in the tax year (calendar year)) and threshold, counts arrival and departure days, and shows how many days remain. For a full record with evidence per trip and a PDF you can hand to the tax authority, use the app.

Sources

Not legal or tax advice. This calculator is an informational tool based on published rules as we understand them on 2026-09-25. Rules change and your facts matter; confirm your position with a qualified adviser or the authority before relying on it. Rule summaries were checked against the sources above; legislation and guidance change.