# Irish expat tax in Portugal [Moving to Portugal](/moving-to-portugal/) Guide Updated 8 October 2026 Law as at 15 June 2026 5 min read [Signed by our advisers](/about/) · 4.7 on Google, 43 reviews An Irish State Pension or occupational pension paid to a Portuguese resident is taxable only in Portugal under the pension and other-income rules in the Ireland-Portugal convention. A pension for Irish government service stays taxable only in Ireland unless the recipient is a resident and national of Portugal. Irish ordinary residence can keep some foreign income within Irish tax for three tax years after departure, subject to the convention. Irish cases turn on three things: Irish residence has three separate layers (residence, ordinary residence, and domicile) that clear on different timelines, Ireland has no general [exit tax](/guides/capital-gains-tax-portugal/), and the Irish State pension is taxed in Portugal, not Ireland. Next step **Moving to Portugal, or already here with income from abroad?** Before the move, we assess your Portuguese tax position and work with your adviser abroad; once you live here, we prepare and file your Portuguese return. [Your annual return](/services/annual-portugal-tax-return-expats/) ## What changes when you move from Ireland to Portugal You can stop being Irish resident by day count quite quickly, but you can stay ordinarily resident for three more tax years, and your Irish domicile typically follows you until you settle elsewhere. Portugal’s NHR regime has been closed to new entrants since 1 January 2024, apart from transitional cases. Existing beneficiaries and eligible earlier residents, including transitional cases, may still have rights within their original ten-year period. IFICI does not exempt pension income. ## Residence, ordinary residence, and domicile: three clocks, not one Irish residence has three layers that must be tracked separately: - Residence is a day-count test in the tax year (a part-day counts). You shed it by reducing your Irish presence below the thresholds. - After three consecutive resident tax years, ordinary residence begins in the fourth year and continues until three consecutive non-resident tax years have elapsed. The foreign-income exclusions cover a trade or profession carried out entirely abroad, employment duties performed entirely abroad, and other foreign income of EUR 3,810 or less a year. Above that last threshold, the full amount of the other foreign income is within the domestic charge. - Domicile is a common-law status that you do not shed by moving. An Irish domicile of origin continues until a domicile of choice is acquired. Irish CAT exposure after a move depends principally on residence, ordinary residence, the parties, and Irish-situs property, not on domicile alone. Ireland has no general individual exit tax. The temporary-nonresidence rule and the eight-year deemed-disposal regime apply only when their separate residence, domicile, ownership, value, and investment-classification conditions are met. ## How the Ireland-Portugal treaty allocates your income The Ireland-Portugal treaty allocates taxing rights. Under the ordinary Portuguese rules, overlapping tax can be relieved by a limited credit. As a broad map for a Portuguese resident: | Income type | Where it is taxed | Notes | | --- | --- | --- | | Irish State (contributory) pension | Portugal (residence) | NOT a government-service pension; taxed in Portugal at normal rates. | | Irish civil or public-service pension | Ireland | Government-service rule; only Portugal taxes it if you are resident there and a Portuguese national. | | Irish private or occupational pension | Portugal (residence) | IFICI does not exempt pensions. | | ARF drawdowns | ARF drawdowns are often residence-taxed, but Irish withholding and treaty relief depend on the payment character, documentation, and applicable treaty provision. | | | Employment | Usually the country where the work is performed, subject to treaty rules | Workdays in Ireland may also be taxed there. Check the short-stay exception: days present, employer residence and which establishment bears the pay. | | Dividends and interest | Ireland may withhold; ordinary Portuguese rules tax the income with a limited credit | Irish dividend withholding is treaty-capped; reclaim the excess. | | Irish real estate (rent and gains) | Ireland (where the property is) | Ordinary Portuguese rules also tax the income, with a limited credit for eligible Irish tax; special regimes can differ. | Where Portugal taxes the income, any credit for Irish tax is subject to Portuguese and treaty limits and cannot exceed the Portuguese tax attributable to that income. Qualifying foreign income can be exempt under IFICI; preserved NHR rights follow their own rules. ## Pensions: the Irish State Pension is taxed in Portugal, and IFICI does not help The Irish State contributory pension is not a government-service pension for treaty purposes, because there is no separate social-security article. It falls under the pensions article and is taxable in Portugal as your country of residence; the rate depends on the Portuguese rules and any preserved NHR rights that apply. Only a true Irish civil or public-service pension stays taxable in Ireland (and even that becomes taxable in Portugal if you become a Portuguese national). A private or occupational Irish pension is likewise taxable in Portugal. IFICI does not exempt foreign pension income. Under the ordinary Portuguese rules, a taxable Irish pension is assessed at progressive rates. ARF drawdowns are a special case: Ireland can apply tax at source even for a non-resident, and that tax must then be relieved or reclaimed under the treaty. ## Coordinating Revenue and Finanças Keeping Irish property, Irish pensions, ARFs, or Irish-company shares usually means filing in Ireland and in Portugal at the same time, with the treaty deciding who taxes what and Portugal applying the appropriate credit or exemption. The work is tracking the three residence clocks, anticipating the two Irish charges above, getting any ARF withholding relieved, and making both filings rely on the same facts. ## Frequently asked questions ### Does Ireland still tax me after I move to Portugal? Ireland can continue to tax Irish-source income after you move. Ordinary residence can also keep some foreign income within Irish tax for three tax years, but there are exclusions for work carried out entirely abroad and other foreign income of EUR 3,810 or less a year. ### What is ordinary residence and why does it matter? After three consecutive years of Irish residence, ordinary residence starts in the fourth year. It continues until three consecutive non-resident tax years have elapsed. Foreign trade or employment carried out entirely abroad is excluded, as is other foreign income of EUR 3,810 or less a year. ### Is my Irish State Pension taxed in Ireland or Portugal? The Irish State contributory pension is taxable in Portugal as your country of residence; it is not a government-service pension under the treaty. An Irish government-service pension is generally taxed only in Ireland, but only in Portugal if you are resident there and a Portuguese national. Pensions for services connected with a government business follow separate treaty rules. ### Does Ireland have an exit tax when I leave? Ireland has no general personal departure tax, but particular anti-avoidance and investment-fund rules can still matter. Review substantial share disposals during a temporary period of non-residence and the deemed-disposal treatment of your funds or ETFs. ### Does IFICI cover my Irish pension? No. Under the ordinary Portuguese rules, a taxable Irish pension is assessed at progressive rates. Most retirees do not qualify for IFICI. This guide is by **[Telmo Ramos](/about/)**, our founder, an economist and member no. 16379 of the Ordem dos Economistas. ## Related guides - Guide · Law as at 19 October 2026 ### [How Portugal taxes foreign pensions in 2026](/guides/portugal-pension-tax-guide/) Portugal taxes a resident's foreign pension as Category H income at the progressive IRS rates, after the standard specific deduction of EUR 4,587.09 per recipient in 2026. - Guide · Law as at 19 October 2026 ### [Foreign income in Portugal: Anexo J step by step](/guides/portugal-foreign-income-tax/) A Portuguese tax resident is taxed on worldwide income, including income obtained abroad. - Guide · Law as at 13 June 2026 ### [Moving to Portugal: tax checklist for 2026](/guides/moving-to-portugal-tax-checklist/) Plan the tax steps before and after a move to Portugal: home-country departure, tax residence, NIF, income records, IFICI and your first return. ## Tell us about your situation For people living in Portugal with ties to Ireland: we answer your questions, prepare your Portuguese return with your income from Ireland and work with your adviser there. We reply within 2 working days with the right service, its price and how to start. ## Tax Consultation A 30-minute call with your adviser, then a follow-up memo within 3 working days after the call. [Book a Tax Consultation](/book/) --- Source: https://taxbordr.com/guides/irish-expat-tax-portugal/ General guidance only. Individual facts govern.