The Special Taxation Regime for Non-Habitual Residents has been revoked, but there are other alternative tax incentive measures applicable to non-residents who wish to come and live in Portugal.

Among these measures is the “Regressar Programme”, created with the aim of encouraging Portuguese emigrants to return and settle in the country, as well as their descendants and other family members, which offers support measures to facilitate reintegration into the labor market, as well as more favorable tax conditions.

Tax benefits

  • Exemption from IRS taxation applicable to 50% of income from dependent work and business and professional income, up to a limit of €250,000.00 of taxable income, for a period of 5 years.

Applies to individuals who:

  • Become tax residents in Portugal by 2026
  • Have not been considered resident in Portugal in the 5 years prior to the start of their tax residency in Portugal
  • Have been resident in Portugal for any period prior to the 5 years referred to above
  • Have their tax situation regularized
  • Have not applied for registration as a non-habitual resident

Tax Department

Sofia Quental | Inês Grácio | Flávia Almeida | Catarina Amaral