Leaving Portugal

Leaving does not end your Portuguese obligations on the day you fly. The year you leave is a split year, and some filings follow you.

Before you leave

• Freelancing: close your activity with Finanças and Social Security. Recibos verdes
• Selling your home: check the capital gains position and reinvestment relief deadlines before you sign. Selling your home
• IFICI or NHR: the regime ends with your residency. Plan the timing. End of the regime · IFICI
• Check the treaty position with your new country for pensions and investment income. Double taxation treaties

Deregistration

• Update your address with Finanças to your new country. Your residency ends on the date you record. Registered address
• If the new address is outside the EU or EEA, appoint a fiscal representative or activate electronic notifications. Fiscal representation
• Your NIF is for life. Keep it, and keep your Portal das Finanças access. NIF

After you leave

• File a final Modelo 3 for the resident part of the year, between April 1 and June 30 of the following year. Split-year treatment
• Validate e-Fatura invoices for that year by the end of February. e-Fatura
• Property kept in Portugal: rental income is still taxed here and IMI is still due each year. Income types · IMI
• Any tax due on the final assessment is paid by the end of August. Deadlines

This checklist is general information, not personalised tax advice. Your facts change the answer. Confirm your position with a qualified professional before acting on it.