NIF and bank account in Portugal for foreigners: how to get them and what documents you need

Updated: 5 November 2026 · RE/MAX Extra

A tax number and a bank account are the first two steps if you plan to buy or rent property in Portugal. Here is how to get both, which documents to prepare and what obligations come afterwards. The NIF procedure follows the official leaflet from the Portuguese Tax Authority (AT), in its July 2025 version; the account opening rules follow the Bank Customer Portal of Banco de Portugal, the central bank.

What a NIF is and why you need one

The NIF (Número de Identificação Fiscal) is a nine-digit taxpayer number. According to the AT leaflet, registering is compulsory for anyone with tax obligations in Portugal, and you need it for many everyday things: taking a job, signing contracts, opening a bank account, dealing with social security. The number stays the same whether you are registered as a resident or a non-resident.

How to get a NIF

There are two ways: online through a representative, or in person at an office.

Online, through a representative with power of attorney

The application is made by the foreign national's legal representative through the e-balcão online desk on the Portal das Finanças. This isn't the same as a tax representative: it means someone acting under a power of attorney. The application must include copies of:

• the applicant's passport;
• a document showing the address abroad, if the passport doesn't show one;
• the representative's ID document and the power of attorney.

The power of attorney must expressly give authority to obtain the NIF. If it is granted to a lawyer or solicitor, the signature doesn't need to be certified. If the attorney will also act as your tax representative, the power of attorney must say so too.

The AT leaflet doesn't say whether an online application needs plain or certified copies: for the e-balcão it simply mentions copies and adds that the tax office may check the documents later (controlo a posteriori). The requirement for originals or certified copies appears in the section on applying in person. You can check this with the tax office itself before applying, through the e-balcão or by phone.

In person, by appointment

You can apply at any tax office (Serviço de Finanças) or Loja do Cidadão citizen centre, but only by appointment. You can book on the Portal das Finanças under “Atendimento por Marcação” or by calling the AT call centre on (+351) 217 206 707, on working days from 9:00 to 19:00. Bring:

• a valid passport;
• a document showing the address abroad, if the passport doesn't show one.

If a non-EU citizen applies in person, the passport must contain an entry visa for Portugal. There are two exceptions: the passport has a visa from any EU country, or the applicant's country has visa-free entry to the Schengen area.

Someone holding your power of attorney can go to the office in your place. They must bring the original or a certified copy of your passport and the address document.

Document requirements when applying in person

At the tax office, documents must be originals or certified copies; plain copies are only accepted alongside the originals. Documents in a foreign language need a certified translation, which can be certified by a notary, a chamber of commerce and industry, a lawyer or a solicitor.

If everything is in order, the NIF is issued marked as living abroad, in other words as a non-resident.

Tax representative: when you must have one

You don't need to appoint a tax representative when you get your NIF. The obligation arises once a non-resident has a tax relationship with Portugal. The AT leaflet lists these cases: owning property or a car registered in the country, signing an employment contract or being self-employed. From that point, or from when you gave the tax office an address in a country outside the EU, you have 15 days to do one of two things:

• appoint a tax representative in Portugal;
• sign up for electronic notifications, on the Portal das Finanças or through the ViaCTT electronic mailbox.

Neither is required for residents of EU countries, Norway, Iceland and Liechtenstein, or for Andorran citizens living in Andorra. Self-employment is a separate case: someone living outside the EU must appoint a VAT representative before starting work, and electronic notifications don't replace this.

You can appoint a representative in your personal area on the Portal das Finanças (“Dados Cadastrais” → “Representante”) or at a tax office. The representative must confirm their agreement.

When a non-resident becomes a tax resident

According to the same leaflet, you count as resident in Portugal if you have spent more than 183 days in the country, consecutive or not, in any 12-month period starting or ending in the year in question. The second route: you stayed for less time, but on any day of that period you had a home in conditions suggesting you intend to keep it as your permanent residence. You then have 60 days to tell the tax office your Portuguese address.

You change your address on the Portal das Finanças through the e-balcão, or in person by appointment; someone holding your power of attorney can also do it. According to the AT leaflet, the documents depend on your nationality:

• citizens of the EU, Norway, Iceland, Liechtenstein, Andorra or Switzerland: a passport and the EU citizen registration certificate from the town hall where you live; the address can also be proved by the deed of purchase of the home, a tenancy agreement, an employment contract or a document from a public body;
• citizens of other countries: a passport and a residence permit valid on the date of the request, or proof of an appointment or of an application for a residence permit showing the address. If these documents don't show the address, it is proved with the deed of purchase, a tenancy agreement, an employment contract or a document from a public body.

Resident status affects the tax on buying a home: a non-resident pays IMT, the property transfer tax, at a flat 7.5%, except in the cases set out in law. See the article Property taxes in Portugal for details.

How to open a bank account

A current account (conta de depósito à ordem) is opened at a bank registered with Banco de Portugal. Under the rules Banco de Portugal publishes, you can open it at a branch or remotely, including by video call. The bank must establish your identity and asks for the following:

The bank may also ask for any other details it considers necessary for that type of account. Not having a job can't be a reason for refusal: someone unemployed or retired gives their last occupation.

Before opening the account, the bank must give you a standard information sheet with the account terms, a leaflet on the deposit guarantee, a fee document and the general terms of the contract. These make it easy to compare offers from different banks.

Minimum services account

Every bank that takes deposits must offer a minimum services account (serviços mínimos bancários). It includes a current account, a debit card, online banking, cash withdrawals and deposits, payments for goods and services, direct debits and transfers. All fees for the year together can't exceed 1% of the IAS social support index: €5.37 at the 2026 value.

• Condition: the customer has no other current account with a bank in Portugal. Exceptions: holding such an account jointly with someone over 65 or with a disability of 60% or more, and the case where the bank has already told the customer it is closing their current account.
• The bank can't require a minimum deposit or the purchase of extra products.
• The bank has no more than 10 working days after receiving a complete application to open the account or refuse. A refusal must be given straight away, in writing and free of charge, with the reasons.
• The bank can close this account straight away if it has been used for unlawful purposes or the customer obtained it by giving incorrect information. It can close it on 60 days' notice if the customer stops living legally in the European Union, makes no transactions on the account for 24 months in a row or has another current account with a bank in Portugal with the same services.

That last condition shows the account is intended for people living legally in the EU. A buyer who lives outside the European Union should check with the bank in advance which account is available to them.

What to do before buying

1. Get a NIF, in person by appointment or through a representative with power of attorney.
2. Open a bank account: passport, tax number, proof of address and details of your work.
3. After buying, within 15 days, appoint a tax representative or sign up for electronic notifications if you live outside the EU, Norway, Iceland and Liechtenstein.
4. If you move to Portugal and become resident, tell the tax office your new address within 60 days.

What comes next (checking the property, the promissory contract, taxes and registration) is covered in the article How to buy property in Portugal as a foreigner. If you plan to buy with a loan, the Banco de Portugal limits and the costs are explained in Mortgage in Portugal for non-residents.

Where to start your search

Current listings are in the RE/MAX Extra catalogue: flats in Lisbon, houses in Cascais, flats to rent in Lisbon. If you are choosing where to live, compare prices by municipality in the articles Lisbon areas: where to buy and Algarve: municipalities and house prices, and house and flat prices by region in Buying a house in Portugal. If you have questions about a particular property, get in touch.

This article is for information only and is not legal or tax advice. Rates and rules change — always check official sources and a professional before a transaction.