Do I have to file at home while living in Portugal?
It depends on residence, not on address — except for US citizens and green-card holders, for whom the answer is yes regardless of where they live. We settle the residence question first, because every other answer follows from it.
Is there a treaty between my country and Portugal?
That is verified rather than assumed: we confirm which treaty text governs Portugal and your home country for the year in question, because a protocol can move a rate or an article between years. If there is no treaty, unilateral credit rules are what prevent double taxation.
I own property in Portugal. Where is the rent taxed?
Rent from immovable property is almost always taxable where the property is situated, frequently by withholding on the gross amount, with your home country taxing the same income and giving credit. A net-basis election, where one exists, is usually the difference between tax on profit and tax on turnover.
Do I still have to file in Canada after moving to Portugal?
Moving does not end a filing obligation by itself. Residence is decided on the facts of your life — where you actually live, where your family is, what you kept and what you released — and on what the treaty in force for that year says when both countries could claim you. A house left available, a spouse who stayed, or provincial health cover can all keep the question open. The practical step is to fix the date your residence changed, evidence it from your own documents, and file the year of the move on that basis rather than simply stopping.
How do I find out which Portuguese regime I registered under?
From your own registration, not from a current summary. Portugal has run special regimes for new residents whose terms have changed more than once, so an article written this year may describe something other than the basis you were admitted on. Ask for the registration record issued to you, the correspondence that followed it, and the returns filed since, and read the treatment actually applied year by year. That gives you a basis you can evidence if it is ever questioned, and it tells you when the treatment ends — which is usually the part people have never been told in writing.
Portuguese tax comes off my salary — do I still file a return?
Usually yes. European payroll does most of the collecting, which means the annual return is often a reconciliation rather than the moment the tax is paid. It brings in income the payroll never saw, applies allowances that could not be operated at source, and settles the difference either way. It also matters to anyone claiming credit at home, because the credit is generally measured against the final liability rather than the amount deducted from a payslip. Filing it is what turns the payslip into something another tax authority will accept.
Will I be taxed twice on the same income?
Rarely twice over, but often twice in sequence, which feels the same until the relief lands. One country taxes the income, the other gives credit for what was properly paid on it. The problems are timing and character: the two systems may put the income in different years, may disagree on what kind of income it is, and may measure the creditable amount differently. Credit is also generally given for income taxes, not for every levy that appears on a statement. Getting relief usually means proving what was paid, on what, and when.
My spouse stayed in Canada while I moved — does that matter?
It can matter a great deal. Residence is judged on facts rather than intentions, and a spouse who remains is one of the strongest facts there is. It does not settle the question on its own — the arrangement may be temporary, the home may be sold, the family may follow — but it is the first thing a reviewer looks at, and an unexplained split household invites the view that the household never really moved. Where the separation is real and for a reason, the answer is to document it at the time rather than argue it years later.
Which date does my Portuguese residence actually start from?
The date your circumstances changed, evidenced, rather than the date on a permit or a flight. Registration, a lease, the arrival of the family, the closing of the home you left and the start of Portuguese payroll are the sort of documents that fix it. Choose the date once and use it consistently on both sides, because a departure date on one return and a different arrival date on the other leaves a gap or an overlap that someone will eventually ask about. Keep the documents that support it with that year's file.
Does the Foreign Earned Income Exclusion apply to self-employment tax?
No — it does not reduce self-employment tax at all. The exclusion removes income from income tax only, so a US self-employed person abroad can exclude the profit for income-tax purposes and still owe self-employment tax on it. What can relieve that is a totalization agreement with the country where you actually work, which assigns you to one social-security system instead of both. See totalization agreements.
How do I file US taxes when I am married to a foreign spouse?
Three routes. File separately, listing your spouse as a non-resident alien — which needs either an identification number for them or the accepted notation where none exists. Elect to treat them as a resident and file jointly, gaining the joint brackets and accepting their worldwide income. Or file as head of household if you have a qualifying dependant, which some Americans abroad can do while married. The right answer turns on their income and their assets. See a US person with a non-resident spouse.
