NIF for Foreigners: How to Get a Portuguese Tax Number
Complete guide for foreigners to get a NIF (Tax Identification Number) in Portugal. Documents, costs, fiscal representative and online options in 2026.
The NIF (Número de Identificação Fiscal) — also called “número de contribuinte” — is the basic requirement for almost any meaningful transaction in Portugal: opening a bank account, signing a rental contract, buying property, signing up for services, and of course paying taxes.
Who needs a NIF?
Anyone planning to:
- Buy or rent property
- Work or register a business activity
- Open a Portuguese bank account
- Apply for residence (D7, D8, golden visa, etc.)
- Buy contracts above certain thresholds (telecoms, cars, etc.)
How to get one — three paths
1. Resident in the EU/EEA — in person at the AT
- Where: any tax office (serviço de finanças) or Citizen Shop (Loja de Cidadão)
- Documents: ID document (passport or EU national ID) and proof of address (EU address is fine)
- Cost: free
- Time: immediate (you get the number on the spot)
2. Resident outside the EU/EEA — fiscal representative required
Citizens of third countries (Brazil, US, post-Brexit UK, etc.) without EU tax residence need to appoint a fiscal representative with a Portuguese NIF. The representative deals with the tax authority on your behalf and is jointly liable.
- Who can be it: a family member, friend, lawyer, accountant or specialised firm
- Representative cost: free (family/friend) to €70–250/year (professional service)
- Documents: passport + proof of address in your home country
- Procedure: the representative submits the request at their tax office
3. Online — via lawyer or specialised service
Several companies (Bordr, NIFOnline, eResidence, Portuguese law firms) handle the entire process remotely:
- Cost: €100–250 (NIF only); €250–400 (NIF + bank account)
- Lead time: 1–4 weeks
- Upside: no need to travel to Portugal
This is the most common path for investors and people preparing a visa application.
What about EU citizens just moving?
EU citizens with an address in Spain, France, Germany, etc.: you can request the NIF in person by showing your passport/ID and proof of address in the EU country. No fiscal representative required.
Resident NIF vs. non-resident NIF
The NIF number itself is always the same, but the tax authority classifies your tax residence based on the address you declare:
- Tax resident in Portugal: taxed on worldwide income; eligible for benefits (Youth IMT, NHR, etc.)
- Non-resident: taxed only on Portuguese-source income, with specific rates (28% on capital gains, 25% withholding at the deed, etc.)
Important: if you move to Portugal, update your address on the Portal das Finanças as soon as you have a residence permit. Otherwise you may lose tax benefits you would be entitled to (including Youth IMT).
Practical tips
- Portal das Finanças password — request it on the spot (or online using NIF + tax number) so you can handle everything digitally later.
- Email and phone — register valid contacts; many important notices (including IMT/IMI) come through there.
- Post-residence representative — once you have residence, you can (and should) cancel the fiscal representation by filing a request with the AT.
- NIF for children — free, requires one parent to be identified.
And the NISS?
NIF (tax number) and NISS (Social Security number) are different. To work / contribute to Social Security you also need the NISS, issued by Instituto da Segurança Social, usually after you obtain a residence permit.
Sources: Decree-Law 14/2013; Personal Income Tax Code; Portal das Finanças. Verified for 2026.