Change of Tax Address

What Is It?

This is the formal process of notifying the Portuguese Tax Authority — Autoridade Tributária e Aduaneira (commonly known as Finanças) — that your official residence has changed.

Your tax address (morada fiscal) is the legally recognised address used for tax, administrative, and official identification purposes, including your Citizen Card (Cartão de Cidadão).

What Is It For / Why Is It Important?

Tax Benefits
Updating your tax address is required to activate or maintain benefits such as:

• IMI exemption (Isenção de IMI), and

• Capital Gains Tax exemption when selling a previous primary residence.

Official Correspondence
Ensures you receive tax notifications, fines, and voting registration linked to the correct electoral district.

Tax Residency Status
Determines whether you are taxed in Portugal on your worldwide income or only on income generated within Portugal.

Where and How Is It Done?

Online (Most Common Method)
Through the ePortugal portal or via authentication using the Digital Mobile Key (Chave Móvel Digital).

When you update the address linked to your Cartão de Cidadão, the tax address held by Finanças updates automatically.

In Person
At a Loja do Cidadão (Citizen Service Centre) or a local Tax Office (Serviço de Finanças).

What Does It Cost?

• Online using Chave Móvel Digital: Free

• In person: Approximately €3

Deadline and Process

Deadline
The change must be completed within 60 days of moving residence.

Process (Citizen Card Update)

1. Request the address change.

2. A confirmation letter is sent to the new address (usually within 3–5 working days).

3. The confirmation code received must be validated online or in person.

The address is only officially updated after this final confirmation step.

Important: IMI Exemption

A common mistake is failing to complete the confirmation process.

For tax purposes, the State only recognises the property as your actual residence when your tax address matches the property address — otherwise, eligibility for IMI exemption may be lost.