Moving from Ireland
Moving from Ireland to Portugal: the tax checklist
What to close in Ireland, what to open in Portugal, and how to get the year you move right.
In short
Moving from Ireland to Portugal means closing your tax residence there and opening it here, ideally on the same date. Portugal and Ireland 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 Irish side
| Step | What to know |
|---|---|
| Tell Revenue | Let Revenue know the date you leave. In the year you go, split-year treatment can limit Irish tax on employment income to the period before you left. |
| Residence rules | Irish residence depends on days spent in Ireland, and ordinary residence continues for three years after you leave. Keep a record of your days. |
| PRSI and social security | EU rules decide which country you pay social security in, one country at a time. A posted worker keeps paying in Ireland with an A1 form. |
| Rental income | If you keep an Irish property let, Ireland still taxes the rent, and Portugal gives 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 Ireland, 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
Do I pay tax in both Ireland and Portugal in the year I move?
Each country taxes the part of the year you are resident there. Split-year rules and the Ireland-Portugal treaty prevent the same income being taxed twice.
Can I keep working for an Irish employer from Portugal?
Yes, but once you work from Portugal the salary is normally taxed in Portugal, and your employer may need to deal with Portuguese payroll and social security.
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.