Moving to Portugal
Before you move, we set out when your tax residence starts, how your income from abroad is taxed here, and whether IFICI or the former-residents regime applies to you.
Most people who write to us before a move want two things settled: from which date Portugal taxes them, and what their income from abroad costs them in tax here.
Each service here has a defined scope, in English or Portuguese, and we quote it from your request.
Our services
Moving to PortugalWe set out when your tax residence starts and how each main source of your income is taxed in your first Portuguese tax year.
Moving to Portugal with a company abroadIf you keep a company abroad, we also set out what your move means for it, including whether your work here creates a permanent establishment.
IFICI registrationWe check whether you qualify for IFICI, prepare the evidence file and make the registration request.
Coming back to PortugalWe set out whether the former-residents regime, known as Regressar, applies to you and how it is treated in your first Portuguese return.
What decides your case
From which date are you tax resident? Your Portuguese tax residence starts on the first day of your stay if you spend more than 183 days here in a 12-month period, or keep a habitual home here. From then, Portugal taxes your worldwide income.
How is your income from abroad taxed? A salary, a pension, dividends, rent and business income are each taxed under their own rules, and the tax treaty with the country that pays a pension decides where it is taxed.
Do you qualify for IFICI? You may qualify for IFICI if you work in research, innovation, a qualified job or a certified start-up. It is closed to anyone resident in Portugal in the previous five years, anyone who has benefited from NHR and anyone who opted for Regressar. Arrivals in 2026 register by 15 January 2027.
Does the former-residents regime apply to you? You may qualify for the former-residents regime if you lived in Portugal before but were not resident in the five calendar years before your return, and your tax affairs are in order. Under current law, your residence must start by 31 December 2026. The regime then excludes half of your employment and business income from IRS for five years, up to €250,000 a year. It cannot be combined with IFICI, NHR or IRS Jovem.
Tax Consultation
A 30-minute call with your adviser, then a follow-up memo within 3 working days after the call.
Bring one question, such as your tax residence this year, whether IFICI applies to you, or the tax on a pension or a sale. If you are not sure your question fits, send a request at the end of this page.
What clients say
4.7 on Google from 43 reviewsTelmo did a great job finding answers to my special situation. He was prompt and initiative and even provided additional support to help me settle smoothly in Portugal. Friendly, calming and reliable personality. I would highly recommend him for legal and especially taxation questions when moving to Portugal!
Great service! They were able to help me out of a pretty tricky situation and Telmo has been super responsive when answering questions.
Would highly recommend, especially if you're a foreigner!
Reviews from Google, as published. We show only reviews from people we have advised, matched to our client records.
Our team
About usOur advisers check, decide and sign the advice in each of these services; our operations team keeps your file and your calendar.
Guides
See all insightsRelated situations
Something else
Not your situation?
SituationLiving in PortugalOnce you have settled, Living in Portugal covers your annual return, Annual Tax Support, starting as self-employed and advice before events such as a sale.
SituationCompaniesIf you plan to run a company, Companies covers how to start one and advice for the owner and the company together.
Tell us about your situation
We reply within 2 working days with the right service, its price and how to start. You can also write to info@taxbordr.com or message us on WhatsApp.
