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Portugal: Tax relief for repatriating individuals

Portugal: Tax relief for repatriating individuals

Portugal’s 2019 state budget includes a measure offering tax relief for former Portuguese individual tax residents who decide to return to Portugal in 2019 or 2020. If the measure is enacted, it would be expected to be effective beginning 1 January 2019.


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Under the new regime, an exemption would be made available of 50% of employment and self-employment income over a five-year period for those individuals who satisfy certain requirements.


Read an October 2018 report [PDF 240 KB] prepared by the KPMG member firm in Portugal

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