Income is reported in different categories: A) Salaries, B) Sole Traders, E) Capital, F) Property, G) Capital Gains and H) Pensions and is taxable in Portugal regardless of its origin. For non-residents, only income actually arising in Portugal is subject to assessment.
Foreign Residents receiving pensions from their home jurisdictions first need to study the nature of their pension to see how it is to be reported and assessed. Three types of pensions are taxable under the rules of this category.