In brief
Start with the current CIRS residence provisions and your individual tax registration. Portuguese tax residence, an immigration card and an approved tax incentive are separate matters. This guide does not calculate tax or determine IFICI or legacy NHR eligibility.
Start with Autoridade Tributária e Aduaneira: CIRS Article 16: residence (opens in a new tab)
Keep citizenship, tax residence and FEMA residence separate
These labels answer different questions. Your nationality or OCI card does not alone determine the year’s Indian tax treatment. Establish the relevant year, travel history, income sources and exceptions.
Your next steps
0 of 5 steps complete · Next: Apply the current residence text
Apply the current residence text
Next stepArticle 16 includes more than 183 days in a 12-month period beginning or ending in the year, and an alternative habitual-home criterion. Partial residence and exceptions can matter. Keep dates and housing evidence; do not substitute a simple calendar-year day counter or the date a residence card was printed.
Prepare Indian income by category
Article 15 includes foreign income within the scope for Portuguese residents. AT’s guidance uses Annex J for foreign receipts, with separate categories for employment, pensions, property, capital and gains. Provide gross Indian income and foreign tax information so the preparer can assess treatment and any relief.
Include accounts with no current income
AT says Annex J’s account-identification section covers foreign deposit or securities accounts where the person is an owner, beneficiary or authorised operator, including accounts producing no income. Review Indian savings, NRE/NRO deposits and brokerage relationships against that scope; an empty interest column does not itself settle the account-disclosure question.
Inspect any old NHR approval
Article 16 now marks the former NHR provisions as repealed and includes transitional protections. A new move does not establish entitlement to the old scheme. Ask a Portuguese adviser to inspect your approval, effective years and transitional evidence separately from any current incentive; no IFICI rate or eligibility promise is made here.
Reconcile records before filing
Editorial preparation: maintain one ledger connecting each Indian account or asset to gross receipts, costs, tax certificates and exchange-rate evidence. Ask how joint ownership, reinvestment and inherited assets should be reported. Request a documented credit assessment rather than assuming all Indian tax is refundable or that income left offshore is irrelevant.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
Portugal & India guidance · All countries
Evidence for these steps
Checked 20 October 2026. Links support the statements within their scope; preparation lists are editorial suggestions. Access limitations are disclosed below.
- Apply the current residence text: Autoridade Tributária e Aduaneira — CIRS Article 16: residence
- Prepare Indian income by category: Autoridade Tributária e Aduaneira — CIRS Article 15: scope of income taxation; Autoridade Tributária e Aduaneira — Foreign income and Annex J
- Include accounts with no current income: Autoridade Tributária e Aduaneira — Foreign income and Annex J
- Inspect any old NHR approval: Autoridade Tributária e Aduaneira — CIRS Article 16: residence
- Reconcile records before filing: NRIdisha preparation suggestion; confirm your own requirements.
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- Do partial-residence rules apply to my year?
- Which accounts must be identified in Annex J?
- What remains of my personally approved NHR period?
- What supporting evidence is needed for foreign-tax relief?
Who can help
A qualified Portugal adviser and an Indian cross-border tax or citizenship specialist, as appropriate. The responsible authority decides applications.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Current residence text, departure exceptions and historical NHR transitional note. Old /irs/ URLs contain pre-2015 text and are not used.
Resident worldwide and non-resident Portuguese-source income; partial-residence scope.
Foreign income categories, gross income, foreign tax and account identification including accounts without income.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.