Tax Residency Certification by AT for Double Taxation Treaties

The Tax and Customs Authority (AT) streamlines the process of obtaining tax residency certificates for double taxation treaty purposes.

If you're a Portuguese tax resident earning income abroad, you may face international double taxation, where two countries tax the same income. Fortunately, Portugal has signed double taxation treaties (DTTs) with many countries to prevent this issue.

To benefit from these agreements, you must prove that you're officially a tax resident. The good news? Portugal’s Tax and Customs Authority (AT) has made this process much easier.

What Changed in Double Taxation Treaties?

As of January 1st, 2022, there is no longer a need to send paper forms to the AT or wait for certificates to arrive by mail. The entire process is now digital and accessible via the Finance Portal.

Why This Matters

If you live in Portugal and receive income from another country (for example, dividends, pensions, or freelance income), a tax residency certificate is essential. It shows that you are a Portuguese resident for tax purposes, helping you claim benefits under a double taxation treaty.

How to Request Your Tax Residency Certificate Online

Follow these simple steps:

1. Log in to the Finance Portal using your NIF (Tax Identification Number) and personal password.

2. In the search bar, type “certidão” (certificate).

3. Click on “Pedir certidão” (Request certificate) and then select “Residência Fiscal” (Tax Residence).

4. Fill in all the required fields.⚠️ Important: In field Q5, do not check anything related to foreign forms.

5. Confirm your request.

   
   

Once submitted, your certificate should be automatically generated and available for download.

A Few Things to Keep in Mind

• This is the only official document that proves your tax residency in Portugal for the purpose of applying DTT benefits.

• The certificate is valid per tax year. So, if you're continuously using DTT benefits, you'll need to request a new certificate each year.

By making the process digital and straightforward, the AT is making it easier for residents to comply with international tax laws while avoiding unnecessary double taxation.

Need help navigating the Finance Portal or understanding your eligibility under a specific treaty? Get in touch with us for expert support.