Moving from Canada
Moving from Canada to Portugal: the tax checklist
What to close in Canada, what to open in Portugal, and how to get the year you move right.
In short
Moving from Canada to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and Canada have a double tax treaty, so income is not taxed twice, but the timing and paperwork on both sides decide how smoothly the first year goes.
On the Canadian side
| Step | What to know |
|---|---|
| Visa first | Canadians need a Portuguese visa, such as the D7, D8 or a work visa, to live in Portugal. |
| Departure tax | When you leave Canada you are treated as selling most of your assets at market value on the day you leave. Shares and investments can trigger tax on gains you never cashed. Model this before you go. |
| Final return | File a final Canadian return showing your departure date. Cut residential ties: home, spouse, dependants and provincial health cover. |
| RRSP and pensions | Withdrawals after you leave are subject to Canadian non-resident withholding, and Portugal may tax them as well, with credit under the treaty. |
On the Portuguese side
- Get a NIF before or as soon as you arrive. See the NIF guide.
- Move your tax address to Portugal. From that date you are taxed as a resident on worldwide income.
- Check IFICI if your work qualifies, and apply by 15 January of the following year. See the IFICI guide.
- Register your activity before your first invoice, as a freelancer or through your own Lda.
- File your first IRS return between April and June of the following year. See your first IRS return.
The year you move
Most problems come from the two countries using different dates. Make the date you leave Canada, the date your Portuguese tax address changes and the date you start work in Portugal match as closely as you can, and keep proof of each.
Frequently asked questions
Will Canada still tax me after I move?
Canada taxes non-residents only on Canadian-source income, such as rent from Canadian property or some pension payments, usually through withholding. The Canada-Portugal treaty decides who taxes what.
Is there a social security agreement between Canada and Portugal?
Yes. It coordinates contributions and lets periods paid in both countries count towards pensions.
Ask a specialist
Tell us where you are in the move. A Certified Accountant replies within two working days. Questions about visas, housing or insurance go to a vetted partner, only with your OK.