The “Regressar" Programme is a set of measures created by the Portuguese Government to encourage emigrants to return to Portugal. The programme has been extended until 2026.
It includes a
special tax regime for former residents, which provides a
personal income tax (IRS) discount for a period of five years.
Who is eligible
You may benefit from this regime if you meet
all of the following conditions:
- You become a tax resident in Portugal in 2024, 2025 or 2026
- You were not a tax residents in Portugal in the previous five years
- You were previously resident in Portugal at some point before emigrating
- Your tax situation is regularised with the Tax and Customs Authority
The tax benefit
Personal Income Tax (IRS) -
50% exemption on taxable income from:
- employment income, or
- Self-employment income
Limits and duration
- Limit: annual income of EUR 250,000
- Duration: Valid for the year of return and the four following years
To access this benefit, you must have been non-tax resident for five consecutive years before returning.
How to apply
The benefit is automatic, provided that:
- you are registered as a tax resident in Portugal, and
- you opt for the regime when submitting your annual IRS tax return
Exclusion: Taxpayers registered under the Non-Habitual Resident (NHR) regime cannot benefit from the “Regressar" Programme.
Important note on tax address
To benefit from the special tax regime for former residents, your tax address must be in Portugal.
Updating your tax address is essential, as it officially confirms:
- your return to Portugal; and
- your status as a Portuguese tax resident.
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