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Portugal follows the criteria of residence for taxation purposes, as explained in point 1.1.

Portugal has double taxation treaties with several countries, the tax authority website provides a detailed summary of what it considers most important to highlight from the signed agreements, the details of which can be consulted here.

Essentially, the treaties aim to resolve tax residency conflicts, which may arise when a person is considered a tax resident in more than one country. The general definition of a resident is normally as follows.

For the purposes of the convention, the term 'resident of a Contracting State' means any person who, by virtue of the law of that State, is liable to tax therein to his domicile, residence, place of management or any other criterion of similar nature. However, this expression does not include any person who is liable to tax in that State only in respect of income from sources located in