# Coming back to Portugal

[Moving to Portugal](/moving-to-portugal/)

We establish whether the former-residents regime, known as Regressar, applies to your return to Portugal and how it is treated in your first Portuguese return.

Under current law, your residence must start by 31 December 2026.

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## Send us your request

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## In short

You may qualify for Regressar if you lived in Portugal before and were not resident here in any of the five years before the year you return. Your tax affairs must also be in order. For five years, Regressar excludes 50% of eligible employment and business income from IRS, up to €250,000 of excluded income a year.

## What you get

- Advice on whether Regressar applies to you, and on each of its conditions.
- Where IFICI is also open to you, the choice between the two.
- How the regime is treated in your first Portuguese return.
- A call with your adviser when your case needs it.

## How it works

1. After payment, you upload your documents in your portal, such as evidence of your earlier residence here and of where you lived in the past five years.
2. Your advice reaches your portal, signed by your adviser, with how the regime enters your first return.

## The dates that matter

The return for your first year back is filed between 1 April and 30 June of the following year: if you come back in 2026, from 1 April to 30 June 2027.

## What clients say

- > I didn't want a form-filler. I wanted someone who understood the UK-Portugal treaty and how it applied to me specifically. Half an hour and a written position later, I understood why my previous advice had been wrong, and I had something my accountant at home could actually use.

  British professional, Lisbon

From clients we have advised. Names withheld at their request.

## Related guides

- Guide

  ### [Moving to Portugal: tax checklist for 2026](/guides/moving-to-portugal-tax-checklist/)
- Guide

  ### [IFICI Portugal 2026: who qualifies](/guides/ifici/)

## Questions

### Can I combine Regressar with IFICI?

Regressar cannot be combined with IFICI, NHR or IRS Jovem. Where you may qualify for more than one, the advice sets out the choice and what follows from each option.

### I returned in 2024 or 2025. Can I still benefit?

Yes, if you met the conditions in the year you became resident again, because the law covers people who became resident by 2026. The five years run from that year, not from the first return in which you claim the regime.

[Send us your request](#request)

## Related services

[Moving to Portugal](/moving-to-portugal/)

[Moving to Portugal: your first tax year](/services/moving-to-portugal/) [IFICI registration](/services/ifici-regime-application/)

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Source: https://taxbordr.com/services/coming-back-to-portugal/

General guidance only. Individual facts govern.