{"id":15896,"date":"2024-03-27T11:13:40","date_gmt":"2024-03-27T11:13:40","guid":{"rendered":"https:\/\/www.valadascoriel.com\/?page_id=15896"},"modified":"2026-02-18T17:28:44","modified_gmt":"2026-02-18T17:28:44","slug":"programa-regressar","status":"publish","type":"page","link":"https:\/\/www.valadascoriel.com\/pt-pt\/areas-de-pratica\/lei-de-imposto\/programa-regressar\/","title":{"rendered":"Programa Regressar"},"content":{"rendered":"\n<div id=\"mb-block-69e0ef79-025e-488a-b256-fb498bbc8cda\" class=\"odin-group alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-beneficios-fiscais-para-novos-residentes-fiscais-em-portugal\"><strong><\/strong><strong>Benef\u00edcios Fiscais para novos Residentes Fiscais em Portugal<\/strong><\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-5\">\n\t\t\t\n\n<p>O Regime especial de tributa\u00e7\u00e3o dos Residentes N\u00e3o Habituais foi revogado, mas h\u00e1 outras medidas alternativas de incentivo fiscal aplic\u00e1veis a n\u00e3o residentes que pretendam vir residir para Portugal.<br \/>De entre essas medidas, destaca-se o Programa Regressar, criado com o objetivo de incentivar o regresso dos emigrantes portugueses ao pa\u00eds, que oferece medidas de apoio para facilitar a reintegra\u00e7\u00e3o no mercado de trabalho, bem como condi\u00e7\u00f5es de tributa\u00e7\u00e3o mais favor\u00e1veis.<\/p>\n\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-7\">\n\t\t\t\n\n<h4 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-6bf0f7f8ab07eeaf9bc6c76ee2b577c5\" id=\"h-quem-se-pode-candidatar\"><strong><\/strong><strong>Quem se pode candidatar<\/strong>?<\/h4>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-1e29f456362cbd6437d6498d47cc2e8c\">Indiv\u00edduo que se torne residente fiscal em Portugal at\u00e9 31\/12\/2026 e que n\u00e3o tenha sido residente em territ\u00f3rio portugu\u00eas nos cinco anos anteriores. Contudo, antes desses cinco anos, deve ter sido residente fiscal em Portugal. Deve ter tamb\u00e9m a situa\u00e7\u00e3o tribut\u00e1ria regularizada.<br \/>Importante destacar que este benef\u00edcio fiscal n\u00e3o \u00e9 cumulativo com outros regimes especiais, como o regime do Residente N\u00e3o Habitual (RNH) ou o novo regime especial de incentivo \u00e0 investiga\u00e7\u00e3o cient\u00edfica e inova\u00e7\u00e3o.<\/p>\n\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-a4f2b31c-2343-4c6d-9c24-df2686930f6e\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-beneficios-fiscais-do-programa-regressar\"><strong>Benef\u00edcios fiscais do programa Regressar<\/strong><\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h3 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-bb4bd4790d3c3d7f32a8b1133940518a\" id=\"h-rendimentos-do-trabalho\">Rendimentos do trabalho<\/h3>\n\n\n\n<p><strong>Exclus\u00e3o de 50%<\/strong>, com limite m\u00e1ximo de EUR 250.000 (duzentos e cinquenta mil euros) sobre os rendimentos do trabalho dependente e rendimentos empresariais e profissionais.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2500\" height=\"834\" src=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1.png\" alt=\"\" class=\"wp-image-15885\" style=\"object-fit:contain;width:600px;height:200px\" srcset=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1.png 2500w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1-300x100.png 300w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1-1024x342.png 1024w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1-768x256.png 768w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1-1536x512.png 1536w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1-2048x683.png 2048w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/PROGRAMA-REGRESSAR_RETURN-PROGRAMME_PORTUGAL-1-180x60.png 180w\" sizes=\"auto, (max-width: 2500px) 100vw, 2500px\" \/><\/figure>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-300ccbfb-398b-4e37-a9da-4d716f57232e\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h3 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-outras-vantagens-fiscais-nao-restritas-ao-programa-regressar\"><strong><\/strong><strong><\/strong><strong>Outras Vantagens Fiscais n\u00e3o restritas ao Programa Regressar<\/strong><\/h3>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u00e3o h\u00e1 imposto sobre o patrim\u00f3nio <\/strong>ou qualquer imposto sobre grandes propriedades ou fortunas, excepto o AIMI (Adicional ao IMI) uma taxa de imposto de 0,4%, para pessoas coletivas, e 0,7%, para pessoas singulares, que incide sobre a soma dos bens imobili\u00e1rios residenciais, propriedade de particulares e empresas, com um valor tribut\u00e1vel superior a 600.000\u20ac e inferior a 1.000.000\u20ac. Uma taxa de imposto de 1% aplica-se ao valor tribut\u00e1vel superior a 1.000.000\u20ac e igual ou inferior a 2.000.000\u20ac e de 1,5% ao valor tribut\u00e1vel superior a 2.000.000\u20ac.<\/li>\n\n\n\n<li><strong>Doa\u00e7\u00f5es e heran\u00e7as est\u00e3o totalmente isentas de impostos<\/strong> entre c\u00f4njuges, ascendentes e descendentes (at\u00e9 aos netos, bisnetos, av\u00f3s, bisav\u00f3s ou trisav\u00f3s). Para presentes e doa\u00e7\u00f5es a outros membros da fam\u00edlia, amigos ou estranhos, \u00e9 cobrado Imposto de Selo \u00e0 taxa de 10%.<\/li>\n\n\n\n<li>Exclus\u00e3o da tributa\u00e7\u00e3o de mais-valias na venda de resid\u00eancia permanente se os rendimentos forem reinvestidos noutra resid\u00eancia permanente em Portugal, na Uni\u00e3o Europeia, ou em pa\u00edses do Espa\u00e7o Econ\u00f3mico Europeu.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li><strong>Mais-valias sobre a venda de ac\u00e7\u00f5es de micro, pequenas e m\u00e9dias empresas<\/strong> (PMEs) s\u00e3o tributadas a 14%.<\/li>\n\n\n\n<li>Os ganhos resultantes da aliena\u00e7\u00e3o de <strong>criptoativos detidos durante 365 dias ou mais, est\u00e3o isentos de tributa\u00e7\u00e3o<\/strong>. Fora do per\u00edodo de deten\u00e7\u00e3o de 365 dias, os ganhos s\u00e3o tributados a uma taxa fixa de 28%. A tributa\u00e7\u00e3o na categoria das mais-valias \u00e9 diferida para o momento da convers\u00e3o para moeda com curso legal, activos que n\u00e3o sejam moedas criptogr\u00e1ficas e servi\u00e7os. As transfer\u00eancias entre carteiras, moradas ou contas pr\u00f3prias s\u00e3o um facto n\u00e3o tribut\u00e1vel.<\/li>\n\n\n\n<li><strong>Exclus\u00e3o da tributa\u00e7\u00e3o das mais-valias na venda de bens de valor em segunda m\u00e3o<\/strong>: arte, autom\u00f3veis, e outros bens de colec\u00e7\u00e3o. Se vendido por particulares, ser\u00e1 tamb\u00e9m isento de IVA.<\/li>\n\n\n\n<li><strong>N\u00e3o h\u00e1 imposto de sa\u00edda<\/strong> quando se deixa de ser residente fiscal portugu\u00eas, excepto para detentores de criptoactivos aos quais ser\u00e1 aplicado um imposto de sa\u00edda de 28% sobre os criptoactivos detidos h\u00e1 menos de um ano.<\/li>\n\n\n\n<li>O casamento e a uni\u00e3o civil s\u00e3o tratados para efeitos fiscais da mesma forma.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\" id=\"block-abb9d514-0af5-4d10-8f17-66d91f65b520\"\/>\n\n\n\n<div id=\"mb-block-7c1e70b4-cc4e-403f-a7d4-923f281070b9\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-quando-se-candidatar\"><strong><\/strong><strong><\/strong><strong>Quando se candidatar<\/strong>?<\/h6>\n\n\n\n<p>O benef\u00edcio \u00e9 <strong>autom\u00e1tico<\/strong>, n\u00e3o carecendo de reconhecimento pr\u00e9vio.<br \/>A partir do momento em que se considerem residentes e se verifiquem as demais circunst\u00e2ncias legais, os sujeitos passivos <strong>devem mencionar<\/strong> nos Anexos A, B ou C da modelo 3 de IRS <strong>que pretendem beneficiar deste regime<\/strong> no momento da entrega da declara\u00e7\u00e3o.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-2459058142af3db033a5d8b9679fdbdf\" id=\"h-validade-do-programa-regressar\"><strong><\/strong><strong>Validade do Programa Regressar<\/strong><\/h6>\n\n\n\n<p>O Programa Regressar \u00e9 concedido por um per\u00edodo de <strong>5 anos<\/strong>.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-programa-regressar-e-seguranca-social\"><strong><\/strong><strong><\/strong><strong>Programa Regressar e Seguran\u00e7a Social<\/strong><\/h6>\n\n\n\n<p>Em Portugal existe uma obriga\u00e7\u00e3o de inscri\u00e7\u00e3o na Seguran\u00e7a Social se o requerente auferir rendimentos do trabalho. Importa ressalvar que o regime do Programa Regressar n\u00e3o tem impacto nas contribui\u00e7\u00f5es para a Seguran\u00e7a Social.<br \/>Durante o primeiro ano de inscri\u00e7\u00e3o na seguran\u00e7a social, os trabalhadores independentes est\u00e3o isentos de pagar contribui\u00e7\u00f5es. Ap\u00f3s este prazo, ser\u00e1 cobrada uma taxa mensal de 21,4% sobre os 70% do montante bruto faturado, com um limite financeiro de 12 vezes o montante do \u00edndice de apoio social (IAS), fixado em 2024 em 509.26 euros.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div id=\"mb-block-b192810e-852c-46f1-8615-b55476c88f86\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-estamos-aqui-para-o-aconselhar-sobre-a-melhor-estrategia-fiscal-para-a-sua-proxima-decisao\">Estamos aqui para o aconselhar sobre a melhor estrat\u00e9gia fiscal para a sua pr\u00f3xima decis\u00e3o.<\/h2>\n\n\n<div class=\"odin-buttons justify-content-start\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/BROCHURA-PROGRAMA-REGRESSAR_2024.pdf\" class=\"odin-button odin-button-primary\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Baixe a Brochura do Programa Regressar<\/span>\n\t<\/span>\n<\/a><\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\n<div class=\"odin-buttons inherit\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/pt-pt\/sociedade\/equipa\/\" class=\"odin-button odin-button-link\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Conhe\u00e7a a equipa<\/span>\n\t\t<span class=\"odin-icon odin-icon--font-awesome\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><!--! 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