Bill / 681 / XVII · 23 de June de 2026
Provides for a 50% exemption from income tax on income from categories A, B, and H for Portuguese emigrants returning and becoming residents in Portugal
Official title in Portuguese: Prevê a isenção de 50% dos rendimentos em sede de IRS sobre os rendimentos da Categoria A, B e H, referentes a emigrantes portugueses que regressem e se tornem residentes em Portugal
PLAIN LANGUAGE EXPLANATION
What this proposal would change
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Plain language summary
Allows a 50% tax exemption for emigrants returning to Portugal, encouraging their return and contributing to the economy.
More detailed explanation
The law creates a 50% tax exemption for emigrants returning and becoming residents. It applies to specific incomes, such as pensions, with a limit of 250,000 €. The aim is to attract people to help the economy and reduce population aging. The change comes into effect with the next State Budget.
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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