Introduction The Programa Regressar is a Portuguese government initiative designed to support citizens returning to Portugal after living abroad. The programme offers two distinct types of aid: tax benefits and direct financial support for relocation.
It is currently one of the most attractive mechanisms for skilled professionals aiming to reintegrate into the Portuguese labour market under favourable conditions.
Tax Benefits: 50% IRS Exemption One of the main advantages is the partial IRS (Personal Income Tax) exemption. This measure allows returning residents to exclude 50% of their employment or self-employment income from taxation for a period of 5 years.
Who is eligible for the tax benefit? To qualify for the tax relief (under the "Ex-Residents" regime), you must:
- Become a tax resident in Portugal in 2024, 2025, or 2026.
- Not have been a tax resident in Portugal during the previous five years.
- Have been a tax resident in Portugal at some point in the past.
- Have your tax situation regularized.
Financial Support (Relocation Grant) In addition to tax cuts, the programme offers direct financial assistance to cover relocation costs, travel expenses for the family, and professional reintegration. This support is managed by the IEFP.
Who is eligible for the financial support?
- Emigrants who left Portugal at least three years before the start date of their new employment contract.
- Individuals starting a professional activity in mainland Portugal (Azores and Madeira have specific regional programmes).
- Family members (spouses, children) are also considered for additional allowances.
Important Deadlines for 2026 The Portuguese government has set specific deadlines for the financial support component:
- Employment Start Date: To be eligible for the grant, your employment contract must start between 1 January 2019 and 31 December 2025.
- Application Deadline: Applications for financial support must be submitted by 18:00 on 31 March 2026.
Note: While the financial support for new contracts ends in 2025 (pending new legislation), the tax benefit follows the annual State Budget rules and currently applies to those returning through 2026.
Summary of Eligibility Because the two pillars of the programme have different rules, verify your status carefully:
- For the 50% Tax Cut: You must have been away for at least 5 years.
- For the Cash Grant: You must have been away for at least 3 years and work in mainland Portugal.
