Moving to Portugal: taxes and administrative steps
Moving to live or work in Portugal? The first tax decisions are made before you leave: residence date, IFICI regime, business status. The Viseeon network has experts in Portugal who speak French and know both systems.
- French-speaking experts in Portugal
- Call back within 1 business hour
Which mistakes cost French people dearly when they move to Portugal?
Missing the IFICI deadline
The IFICI regime must be applied for by 15 January of the year after you become resident, at the latest. A late application shortens the duration of the benefit.
Remaining a French tax resident without knowing it
Leaving France is not always enough. Home, main activity, centre of economic interests: if the French criteria are still met, two countries may consider you a resident.
Starting an activity without a status
Invoicing clients from Portugal without being registered, or with an unsuitable status, exposes you to corrections. The choice between self-employment and a company needs preparing.
Forgetting your exit obligations in France
Income tax return for the year of departure, change of address with the tax authorities, bank accounts left in France: these points are settled before leaving.
What are the steps of a move to Portugal?
Get a NIF
The Portuguese tax identification number (NIF) is essential to rent a home, open a bank account or sign a contract. You apply for it online on the Portal das Finanças or at a Serviço de Finanças, with an ID document. As a resident of an EU country, you are not required to appoint a tax representative.
Before or on arrival
Open a Portuguese bank account
Needed to receive your income and pay your expenses locally.
On arrival
Establish your tax residence
Change your tax address with the Finanças and check that you meet the Portuguese residence criteria: more than 183 days of stay over 12 months, or a home you intend to occupy as your habitual residence (article 16 of the IRS Code).
As soon as you become resident
Apply for the IFICI if you are eligible
The IFICI regime taxes certain employment income at a special rate of 20% for 10 years, for qualifying activities.
By 15 January of the following year at the latest
Register with social security and start the activity
Declaration of activity as a trabalhador independente or incorporation of a company, registration with the Segurança Social, choice of VAT (IVA) regime.
Before your first invoice
What is the IFICI, the regime that replaced non-habitual residents?
The IFICI (Incentivo Fiscal à Investigação Científica e Inovação) is provided for by article 58.º-A of the Portuguese Tax Benefits Statute (EBF).
- Who is it for? People who become tax residents in Portugal and carry out an eligible activity: research, higher education, highly qualified jobs and professions, certain corporate offices.
- What is the benefit? Employment and self-employment income from these activities is taxed at the special rate of 20%.
- For how long? 10 consecutive years from the year of registration as a resident.
- Condition: not having been a tax resident in Portugal during the previous 5 years.
- Deadline: application on the Portal das Finanças by 15 January of the year following your arrival at the latest.
Source: Autoridade Tributária, "IFICI" leaflet. The former non-habitual resident (RNH) regime was repealed by the Portuguese 2024 budget law (Lei n.º 82/2023) and is no longer open to new arrivals, except in transitional situations. People already registered keep it until the end of their 10 years.
What should you do on the French side before leaving?
- Declare your income for the year of departure in France, stating your new address.
- Check your tax residence against the French criteria and the France-Portugal tax treaty of 14 January 1971. In case of dual residence, it decides in this order: permanent home, centre of vital interests, habitual abode, nationality.
- Review your French-source income that will remain taxable in France (rental income, for example).
- Plan the end of your French company, if you have one: closure, transfer or keeping it.
A Viseeon expert in France and an expert in Portugal can work together on your file.
"Moving to Portugal" guide
The steps in order, the tax calendar for the first year and the questions to ask before leaving. PDF in French.
Get the guideWhat is the IFICI?
A Portuguese tax regime that taxes employment income from qualifying activities at 20% for 10 years, for people who become residents and were not residents during the previous 5 years.
When should you apply for the IFICI?
By 15 January of the year after you become a tax resident in Portugal, at the latest. A late application only covers the remaining years.
Can I still benefit from the non-habitual resident regime?
This regime is no longer open to new arrivals, except in transitional situations. Your expert checks whether the IFICI can apply to your activity.
Do I need a NIF?
Yes. The Portuguese tax number is required for almost every step: lease, bank, employment contract, starting a business.
Can I keep my French company while living in Portugal?
It is possible in some cases, but it raises questions about the company's tax residence and the taxation of your income. To be studied with an expert before leaving.
Will my expert in Portugal speak French?
Yes, we put you in touch with a contabilista certificado from the network who speaks French.
Does a self-employed person need an accountant in Portugal?
It depends on the regime chosen. Under the simplified regime (business income of €200,000 or less in the previous year), no contabilista certificado is required. Under organised accounting, mandatory above that threshold or by option, and for companies, the accounts and tax returns must be signed by a contabilista certificado.
Is my French rental income still taxed in France?
As a general rule, income from property located in France remains taxable in France. The tax treaty provides how to avoid double taxation in Portugal.
Talk to a French-speaking expert in Portugal
Call back within 1 business hour, Lisbon time. You can also choose WhatsApp.