Triggering the Programa Regressar (Returning Resident Programme) in Portugal in 2026 — A Practical Guide to the Article 12.º-A CIRS 50% IRS Reduction, the €250,000 Income Ceiling, the Five-Year Non-Residency Window and the IEFP Relocation-Aid Pillar
The Programa Regressar (Returning Resident Programme) is the umbrella label Portuguese authorities use for the package of fiscal and non-fiscal supports made available to former Portuguese residents — both Portuguese citizens who emigrated and any...