# Tax obligations of a Portuguese Citizen



## bpereira (May 19, 2013)

Hi, I need to know if there is any mandatory tax filing a Portuguese Citizen needs to do if he is non resident in Portugal, and lives and earns all of his income in a non EU country.

Thanks for your help
Cheers!


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## canoeman (Mar 3, 2011)

As far as I know only if they where Resident in Portugal or* deemed* to be a Tax Resident

Quote from Financas Portuguese Tax System
"Who is liable for IRS, and definition of Tax Residence
Liable to IRS is any individual person who is a resident of the Portuguese territory, and any non resident individual who derives income therein.
In the case of a resident in the Portuguese territory, IRS is levied on the overall income, including income from outside that territory.
There shall be considered as resident in the Portuguese territory any person who, in the year to which the income relates:
• Stays there more than 183 days, with or without interruption;
• Having stayed there for less than 183 days, has at his own disposal on 31st
December of that year a dwelling place in such conditions that it may be inferred that there is the intention to keep and occupy it as an habitual abode; "


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## bpereira (May 19, 2013)

Thanks Canoeman.


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