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Certificate of Fiscal Residence – What is it?

The tax residence certificate issued through the Portal das Finanças is the only document that proves the fiscal residence in Portugal for the activation of the Convention to Avoid Double Taxation.

What is the purpose of the Certificate of Fiscal Residence?

The purpose of the Certificate of Fiscal Residence is to prove, to international entities or authorities, the fiscal residence in Portugal, for the purposes of the application of double taxation elimination conventions. This form of requesting the Certificate of Fiscal Residence will come into force on 1 January 2022. Until that date, the process of issuing the tax residence certificate was more complex and time-consuming, as it was necessary to send forms by post to the Tax Authority and await their return with the proper authentication.

In most cases, this certificate is requested with the purpose of eliminating double taxation on income obtained in a foreign country. This elimination presupposes the existence of a convention between Portugal and the country of origin of the income.

Information required to request the Certificate

In order to avoid double taxation, some information is needed in order to be able to fill in the certificate properly, namely:

  • Identification of the Entity Paying the Income – Country, name and address of the entity.
  • Reason for Request – In this case, it will be to trigger the convention to avoid double taxation of income.
  • The Nature of Income – Dependent work, or dividends for example.
  • Income – Year in which the income was earned, its value and currency.

If you wish to obtain more information about this matter, please contact us.