Programa Regressar: Portugal's 2026 tax break and cash support for returning emigrants
Programa Regressar halves your income tax for five years and adds an IEFP relocation grant that can top €6,500. 2026 is the last guaranteed year of the scheme — here's who qualifies.
Apply / Learn moreThe short answer: Portuguese emigrants who move back and become tax residents again can pay half the income tax (IRS) for five years and claim an IEFP grant towards the cost of the move — that’s the Programa Regressar package, in force until December 31, 2026. If you’ve spent years putting the move off, the calendar has become an argument: 2026 is the scheme’s last guaranteed year.
Who qualifies for Programa Regressar?
The design is simple: it’s for people who were previously tax resident in Portugal, spent at least three years abroad, and become residents again. Family members returning with you are covered too. It doesn’t matter which country you’re coming from or what you do — what matters is the return, plus a clean tax and social security record.
How much is the income tax break worth?
It’s the most valuable piece of the package: 50% of your employment or self-employment income is exempt from IRS for five years, counted from the year you become tax resident again, on income up to €250,000 a year. In practice, a €30,000 gross salary is taxed as if it were €15,000. It’s a separate regime from other reliefs in force — like IRS Jovem for under-35s or IFICI, the scheme that replaced the NHR — so check which one fits your case best.
What does the IEFP grant cover?
A push towards the concrete costs of moving: the base support is around €3,760 and can pass €6,500 with top-ups — for children returning with you, or for settling in an interior region. It covers travel, transport of belongings and resettlement costs, and requires that you start (or have started) working in Portugal. Applications open in phases on the IEFP portal, using Segurança Social Direta or Chave Móvel Digital credentials, and can be submitted from abroad; the conditions and each phase’s deadlines are on the official IEFP page.
Frequently asked questions
Do I need a job lined up before returning?
Not for the tax break — becoming resident again and earning work income here is enough. For the IEFP grant, yes: it’s tied to starting work in Portugal.
What if I was never resident in Portugal?
Then Regressar doesn’t apply — the scheme really is for returners. First-time movers have other routes, such as IFICI for qualified professions.
Will the programme be extended?
It has been extended before, but nothing is decided beyond 2026. If you’re planning the move, best not to bank on an extension.
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