Moving to Portugal: your first tax year
We set out when your Portuguese tax residence starts and how each main source of your income is taxed in your first year here, with that year's calendar.
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In short
Your Portuguese tax residence normally 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 and, where the country you leave also taxes some of it, credits that tax only up to the Portuguese tax on the same income.
What decides your first year:
- the date your residence starts, and the evidence for it;
- the income you bring, such as a salary, a pension, dividends, rent or a business;
- whether IFICI or Regressar may apply to you;
- the rules of the country you leave, on which we work with your adviser there.
What you get
- When your Portuguese tax residence starts, and what your first Portuguese tax year looks like.
- How each main source of income is taxed in that year.
- A calendar of what falls due in your first year.
- Coordination with your adviser in the country you are leaving.
- IFICI eligibility advice and the registration request, if you may qualify; see IFICI registration.
- A call with your adviser when your case needs it.
How it works
- After payment, you upload your documents in your portal, such as recent returns, income statements and the evidence of your move date.
- Your advice reaches your portal, signed by your adviser, with your first-year calendar.
The dates that matter
If you may qualify for IFICI and your residence starts in 2026, register by 15 January 2027. After a move in 2026, your first Portuguese return is filed between 1 April and 30 June 2027.
What clients say
We had French rental income, Portuguese residency starting mid-year, and emails from two accountants that contradicted each other. What stood out was not a long memo. It was that Telmo answered directly, in English, and told us exactly what still needed evidence before the return could be filed.
French couple, Porto
From clients we have advised. Names withheld at their request.
Related guides
Questions
When is the right time to start?
Before you move, or early in your first year here, while the start of your residence and the treatment of your income can still be planned. If you have already arrived, the project still covers your first Portuguese tax year.
