The new programme Regressar aims to encourage the return of people who left Portugal in December 2015 and became residents in 2019 or 2020, by also granting significant tax exemptions.

The 2019 State Budget Act introduced a 50% reduction in IHT on income earned by people who become resident in 2019 and also 2020.

This tax benefit is subject to a number of conditions:

  • You must not have been resident in Portugal for 3 years
  • Be resident in Portugal before 31 December 2015
  • Your tax situation needs to be regularised

The diet Regressar is also very attractive for Portuguese citizens who do not qualify for RNH. In particular for Portuguese citizens Who have lived away from Portugal for periods of less than 5 years (on secondment, for example).