How to get a Portuguese tax number (NIF)
2 min read · Updated in
In short
A NIF (número de identificação fiscal) is the Portuguese taxpayer number. Nothing in Portuguese property happens without it: no transfer tax assessment, no registration, therefore no deed.
It is free, issued on the spot at a tax office or citizen's shop, and obtainable from abroad through a representative with a power of attorney.
Does having a NIF make me tax resident?
No, and this is the most common misunderstanding among buyers at a distance. The NIF identifies you; residence depends on where you actually live. Getting a NIF does not change the transfer tax rate you will pay.
What do I need to apply?
Identification (passport or EU identity card) and proof of address in your country of residence.
If you live outside the EU and the European Economic Area, you must also name a fiscal representative resident in Portugal, in the application itself.
What is a fiscal representative for?
To receive notices from the tax authority on your behalf. They are not liable for your tax. Without one, notices are deemed served at the address on file and deadlines run whether or not anybody reads them, which is why many EU residents appoint one voluntarily.
Do I need a Portuguese bank account too?
Not legally, but in practice almost always. Transfer tax is paid by reference, completion funds move by domestic transfer or banker's draft, and afterwards the annual property tax and the building charges arrive locally. Several banks open accounts for non-residents remotely.
How long does the whole thing take?
The NIF itself, minutes in person or a few days by proxy. The realistic constraint on a remote purchase is not the tax number: it is the power of attorney, which has to exist before there is a completion date, and which needs an apostille and a certified translation if it is signed before a foreign notary.
Source and date
- Decree-Law 14/2013 (tax identification number)
- Article 19 of the General Tax Law (fiscal representation)
Updated in . This page describes the rule in force and is not a substitute for tax or legal advice on a specific case.
Frequently asked questions
No. It is required to assess the transfer tax and to register the purchase.
No. They are independent: the NIF identifies you, residence depends on where you live.
Only if you live outside the EU and the European Economic Area. Inside, it is optional but useful for not missing deadlines.