Moving to Portugal? Regressar and IFICI calculator (2026)
Your Portuguese net salary under ordinary IRS, the Programa Regressar for returning residents and IFICI, which one is open to you, and the Irish tax to claim back before you go.
Moving to Portugal: your net salary
Your Portuguese take-home under ordinary IRS, the Programa Regressar for returning residents and IFICI, the option open to you, and the Irish tax to claim back in the year you leave.
Which regime is open to you?
On these answers Regressar appears open. You can only use one, and it rules out IRS Jovem. Have it confirmed before you move.
Portuguese figures: 2026 mainland IRS scale, solidarity surcharge, specific deduction and 11% social security. Single employee, full-year figures; personal deductions, IRS Jovem, the Azores and Madeira scales and self-employed income aren't included. Regressar: we deduct your full contributions from the taxed half, the reading used in published simulations but not spelled out in tax authority guidance. IFICI: we include the solidarity surcharge to be safe; it may not apply. A 2026 cut to the lower IRS rates has been approved but not yet published; it isn't included. Irish refund: income tax and USC reconciled for the months you were paid in Ireland, on 2026 rates.
Estimates on 2026 mainland Portuguese figures (IRS scale, solidarity surcharge, 11% social security) and Revenue.ie rates for the Irish refund. These are indicative, big-picture figures, not precise ones: the result depends on personal details the calculator can't see (family, other income, deductions, start date, your contract). Simplified: single employee, full-year figures. For guidance only, not personal tax advice. Get your Irish refund checked →
How this is calculated
In short: Portugal has two regimes for people moving there, and you can use only one. The Programa Regressar (art. 12-A of the IRS code) is for former residents: half your salary is left out of IRS for 5 years, if you weren't resident in Portugal in any of the previous 5 years and you become resident by 2026. IFICI (art. 58-A of the tax benefits statute, the scheme that replaced NHR) taxes qualifying research, start-up and highly qualified roles at a flat 20% for 10 years. On €60,000 a single employee keeps €38,025.08 under ordinary IRS, €49,215.37 with Regressar and €42,720.00 with IFICI.
- Regressar, who: anyone who was tax resident in Portugal at some point, then spent at least five full calendar years outside it, with their Portuguese tax affairs in order and no NHR application. Nationality doesn't matter. The excluded amount is capped at €250,000 a year.
- Regressar, deadline: you must become resident by the end of 2026. The 2027 State Budget proposes extending it to 2027; that isn't law yet.
- IFICI, who: five years without Portuguese residence and a qualifying role: teaching or research, R&D, a certified start-up, or a highly qualified job in an eligible company, generally with a degree and three years' experience, and no earlier NHR or Regressar. Register by 15 January of the year after you become resident. Most foreign income (not pensions) is exempt.
- Not affected: social security, 11% of your whole salary under every option.
- One choice: Regressar, IFICI and IRS Jovem (for under-35s) rule each other out, and NHR beneficiaries can't use either regime.
- Start year: Portugal taxes you as a resident from the day you arrive, so the regime years start in the year you move.
Worked example (employee, €60,000, 2026): social security €6,600.00 in every case. Ordinary: taxable €53,400.00 after the specific deduction, IRS €15,374.92, net €38,025.08. Regressar: €30,000.00 counted, less €6,600.00 of contributions, IRS €4,184.63, net €49,215.37. IFICI: €53,400.00 × 20% = €10,680.00, net €42,720.00.
The Irish side: leaving a €60,000 job at the end of August 2026, about €3,622 of income tax and USC comes back once you file. How the calculator works: it runs the three Portuguese computations on 2026 mainland figures, checks which regime your answers open, and reconciles your last Irish year with Revenue's 2026 rates (2027 as announced in Budget 2027 — subject to the Finance Bill). For Regressar we deduct your full contributions from the taxed half, the reading used in published simulations but not spelled out in tax authority guidance.
Ordinary IRS vs Regressar vs IFICI by salary (2026)
Net annual pay for a single employee in mainland Portugal, if each option were open to you.
| GROSS | ORDINARY IRS | REGRESSAR | IFICI 20% |
|---|---|---|---|
| €40,000 | €27,451 | €33,292 | €28,517 |
| €60,000 | €38,025 | €49,215 | €42,720 |
| €80,000 | €47,886 | €64,521 | €56,960 |
| €100,000 | €57,442 | €79,599 | €70,975 |
| €150,000 | €79,470 | €115,850 | €105,463 |
| €200,000 | €101,497 | €151,653 | €139,950 |
Questions people ask
How does the Programa Regressar work in 2026?
If you were resident in Portugal before, then lived abroad for at least five full calendar years, half of your employment or self-employment income is excluded from IRS for the year you return and the next four, with the excluded amount capped at €250,000 a year. There's no application: you tick it on your IRS return, and if you tell your employer it withholds tax on half your pay. You must become resident by the end of 2026.
Is Regressar still available if I move in 2027?
Not under current law, which requires residence by 31 December 2026. The 2027 State Budget proposal, presented in October 2026, would extend it to people who become resident by the end of 2027. Until it's approved, treat a 2027 move as uncertain.
What's the difference between Regressar and IFICI?
Regressar is for former residents of any nationality, with no job requirement, and halves the salary taxed for five years. IFICI is for qualifying research, start-up and highly qualified roles, with a flat 20% rate for ten years and most foreign income exempt. On €60,000 Regressar leaves €49,215.37 against €42,720.00 with IFICI, but IFICI lasts twice as long. You can use only one.
I'm Portuguese and I've lived in Ireland for five years. Do I qualify for Regressar?
Probably, if you weren't Portuguese tax resident in any of those five calendar years (the tax authority says even a part-year of Portuguese residence breaks the count, though a June 2026 Supreme Administrative Court ruling may soften that), your Portuguese tax affairs are in order, you never applied for NHR, and you become resident by the end of 2026. Check the dates with a Portuguese adviser before you book the move.
Can I still apply for NHR?
No. The non-habitual resident regime closed to new applicants on 1 January 2024 and the transitional window ended on 31 March 2025. IFICI replaced it for qualifying roles, and an NHR application rules out both IFICI and Regressar.
How precise is this estimate?
It's a big-picture estimate to compare the options, not a precise figure. It assumes a single employee in mainland Portugal, a full year at the same salary and no other income. Personal deductions, IRS Jovem, the Azores and Madeira scales, your start date and how the rules apply to you can all change the result, so get a personal check before you decide.
What should I sort out in Ireland before I leave?
Claim your final-year refund: payroll gave you a twelfth of your credits and 20% band each month, so leaving in August on €60,000 leaves about €3,622 with Revenue. Make sure your employer reports your leaving date, keep a bank account Revenue can pay into, and check split-year treatment for any income after you go.
Rates last updated: October 2026 · How we verify
Read the detail
Ireland vs Portugal Tax in 2026: Which One Actually Costs You More? explains the rules behind this number.
Leaving Ireland? Claim your tax first
The year you leave often ends with unused credits and band at Revenue. We file your Irish claim and check split-year treatment before you go, so your Irish side is closed properly while you settle in Portugal.
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