Bill / 295 / XVII · 22 de November de 2025
Establishes a tax regime to support the return of emigrant pensioners, amending the IRS Code
Official title in Portuguese: Estabelece um regime fiscal de apoio ao regresso de pensionistas emigrantes, alterando o Código do IRS
PLAIN LANGUAGE EXPLANATION
What this proposal would change
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Plain language summary
Helps pensioners returning to Portugal pay less taxes for ten years.
More detailed explanation
The law reduces 50% of tax on pensions for those returning to Portugal for ten years. It applies to those becoming residents from 2026 and who have not been residents for five years. The Government must define rules to validate the return within 90 days. This prevents the same pensions from being taxed twice.
This is an automatic English translation of the Portuguese summary. Check the official Portuguese sources for details.
CURRENT STATUS
Approved in a vote
Vote on 28 de outubro de 2026: Approved.
Status in the parliamentary record: Request.
Passing this vote does not mean it is already law. A bill becomes law only after the final steps and official publication.
SOURCES
How we know
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