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Starting in 2019 the Portuguese Government has introduced a special tax regime applicable solely to former residents of Portugal.

With this new regime only 50% of the employment and self-employment income is taxed for individuals that become residents of Portugal from 2019 to 2023, provided:

  • They were not considered tax residents of Portugal in the previous 3 tax years;
  • Have been residents of Portugal before the 31st of December, 2015;
  • Have no tax debts.

Please note that this new regime is non-cumulative with the NHR regime in Portugal.


Portugal tax residents (NHR’s included) are liable to Portugal income tax on their worldwide income from the date on which they become residents. We can prepare and file your annual tax return. The filing season opens in April and ends in June.
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