Tax address: find out where and how to change it

The tax address is the address listed by the Tax and Customs Authority (AT) as the taxpayer's usual place of residence. Having an up-to-date tax address with the AT is essential for accessing tax benefits and being able to be notified, either for payment or for a tax refund. So, if you rent or buy a house and it becomes your new habitual residence, you must change your tax address with the AT. You have 60 days to do so, according to article 19 of the General Tax Law.
 

Where do you change your tax address?

If you have a citizen's ID card, all you have to do is change the address associated with this ID card. You can do this online, on the ePortugal portal, or in person, at a service desk of the Institute of Registries and Notaries (IRN).
If you don't have a citizen's card, you must change your tax address online, on the Finance Portal, or in person, at a tax office or Citizen's Bureau.
 

Who can change their tax address on the ePortugal portal?

Portuguese citizens with a valid citizen's card and Brazilian citizens covered by the Porto Seguro treaty with a valid citizen's card who wish to change the address on their card to a new one in Portugal can change their tax address on the ePortugal portal.
Minors under the age of 12 can only request a change of address via the portal if they are accompanied by a legal representative with a valid ID document.


Who can change their address on the Finance Portal?

The change of address on this portal can be made by citizens without a citizen's card residing in Portugal or in European Union countries (as long as the address registered with the AT is already an address in the European Union).
 

How much does it cost to change your tax address?

Applying to change your tax address is free if you do it online. If the process is done in person, it costs three euros.
 

What happens if the tax address is not changed?

In this situation, you may lose tax benefits associated with your permanent home. For example, if you buy a new home, you won't be able to benefit from exemption from Municipal Property Tax (IMI). If the new home is rented out, you won't be able to deduct the rent from your personal income tax (IRS).
If your tax address is not up to date with the AT, you will also be unable to obtain proof of address, a document needed, for example, to open a bank account, take out consumer credit or enroll your children in school.

Failure to communicate your new tax address will also result in a fine of between 75 and 375 euros.

With regard to the exemption or reduction of rates of Municipal Property Transfer Tax (IMT), this benefit also lapses if, within 6 months of the date of acquisition of the property, it is not used as a permanent home, by changing the tax address of the entire household to the address of the property acquired.

Source: Montepio.pt