Taxes in Portugal for Israelis
The basic rules to know before and after you move: tax residence, the IFICI special regime, the treaty with Israel and reporting accounts abroad. Every rule links to its official source.
✓ Checked against the sources: October 2026⚠️ This isn't tax advice. It's general information checked against official sources, and it can change. Before deciding, talk to an accountant who knows both Israel and Portugal.
When you become a Portuguese tax resident
Under article 16 of Portugal's income tax code (IRS), someone who spends more than 183 days in Portugal, in a row or not, in any 12-month period starting or ending in that year, is a tax resident. Someone who stayed less but has a home in Portugal in conditions that suggest they intend to live there as their usual residence can also be a resident.
Portuguese residents declare all their income there, from Portugal and from abroad.
Source: Código do IRS, artigo 16.º (Residência) · Portal das Finanças: Rendimentos no estrangeiro
IFICI: the special regime for people who moved to Portugal
A regime meant to attract people in research, innovation and skilled professions. The main conditions:
- You weren't a Portuguese resident in any of the five years before the move.
- You work in an activity or profession on the list in the law, usually for an employer or company that meets the requirements.
- You haven't already used the old non-habitual resident regime (NHR).
Portuguese employment and business income from that activity is taxed at 20% for 10 consecutive years. Many types of foreign income are generally exempt, except income from tax havens. You apply on the tax portal by 15 January of the year after the year you became a resident.
🔒 3 more sections in this guide
- 🇮🇱 The Israel and Portugal double tax treaty
- 🗂️ Reporting accounts outside Portugal
- 🧑💻 Self-employed
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