Portuguese Tax for UK Expats
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1
Tax residenceWhen Portugal can tax you, and how the UK/Portugal treaty settles a dual claim.
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2
Income taxWhich income sits on the scale rates, and which gets a flat rate instead.
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3
NHR and IFICIWhat changed when NHR closed to new entrants, and what its replacement actually covers.
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4
Your UK pensionHow it is taxed now, including the specific deduction you may be able to claim.
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5
Capital gainsProperty and share gains, and the reliefs that can reduce what you owe.
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6
Wealth and inheritanceNo wealth tax, but stamp duty applies to inheritances and gifts of Portuguese assets.
General information only. This guide does not constitute personal tax, legal or financial advice for your circumstances. Portugal and UK rules change, and this guide reflects our understanding of the position under current rules, as at October 2026. Please get independent advice that takes account of your own situation before acting on anything in it.
The value of investments and any income from them can fall as well as rise, and you may get back less than you invested.
Expats Pension Review is part of JT Wealth, regulated by the Financial Conduct Authority (FCA) in the UK, the Autoridade de Supervisão de Seguros e Fundos de Pensões (ASF) in Portugal and the Malta Financial Services Authority (MFSA), among other jurisdictions. See our Regulations page for details.
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