Low-cost Retiring in Portugal — pensions & withholding

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Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors. Low-cost Retiring in Portugal with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Send what you have. We price the engagement from your own documents, in writing, before any work starts.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • 24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
Portugal in 60 words

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under. Expats are taxed in Portugal on facts rather than intentions: where you live, where your family is, and which treaty, if any, is in force for your year.

Who we act for here

Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors.

Regional filing pattern

Most European systems run a calendar tax year with employer-administered payroll withholding, and the payslip usually contains social contributions that are not creditable income taxes at home.

The question that decides it

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under — and whether it still applies to them — is established from their own registration rather than from current published summaries.

Retiring in Portugal — pensions & withholding

This page takes the Portugal corridor and narrows it to one situation. The general position is on the Portugal country guide; what follows is what changes for this specific case.

Pensions paid from home into Portugal are usually withheld at source, and the elective route that taxes them at graduated rates instead has to be applied for. For a retiree with modest total income that difference is permanent income rather than a timing point.

Two of the firm’s advisers at a desk in the Delhi office

Retiring in Portugal — priced before we start

Retiring in Portugal is priced by pension, not by person: each state, workplace and private arrangement has its own treaty treatment and its own withholding at source, and a reclaim or a certificate may have to be obtained before anything can be lodged. A single pension in one country is a shorter file than several spread wider.

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Missed years brought current under the disclosure programme that fits, with the penalty position worked out before anything is filed.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

Do you still file at home?

Start from the home country rather than from Portugal. A Canadian asks whether residence ended, and the answer is in the ties. A US person asks nothing — the return is due wherever they live. An Indian resident asks how many days, and in which of the preceding years, because the transitional category depends on the history rather than the plan.

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under — and whether it still applies to them — is established from their own registration rather than from current published summaries.

Residency and the tie-breaker

Where Portugal and your home country disagree, the treaty picks one — provided a treaty is in force. The evidence that decides it is contemporaneous and specific, which means it is gathered at the time or reconstructed expensively later.

We confirm the treaty in force for your year, including any protocol and any modification made through the multilateral instrument, before relying on an article. Treaty networks change, and a summary written three years ago is not evidence about this year.

Income by type: who taxes what

Income typeGeneral treatment
Trust distributions received thereDepends on the trust's own residence and on whether the distribution carries income or capital, and the two systems frequently characterise it differently.
Gains on shares deriving value from local propertyCommonly treated like the underlying property rather than like ordinary shares, which reverses the usual answer on share gains.
Pensions and retirement incomeDecided by the specific pension article, which is the least uniform provision in the treaty network.
Rental income from property thereAlmost always taxable where the property is situated, often by withholding on gross rent unless a net-basis election is made.
Royalties on work created before you movedSourced by where the right is exploited rather than where it was created, so the income can be taxable in a country you have never worked in.
Income from a locally registered company you controlMay be attributed to you before distribution under your home country's controlled-company rules, whatever the local treatment.
Capital gain on property thereGenerally taxable where the property is situated, with the home country taxing the same gain and giving credit.

The local nuance

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under — and whether it still applies to them — is established from their own registration rather than from current published summaries. That is the part a general expatriate guide will not tell you, and it is usually the part that decides the number at the bottom of the return.

If your position runs mostly in one direction, the US ↔ Portugal cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

What this looks like with numbers

The same point, with figures rather than adjectives.

Credit relief on one stream of income

Take C$62,000 of income taxed in both countries. Assume the other country charged 22% on it and the home country would charge 40% on the same amount.

ItemAmount
Income taxed in both countriesC$62,000
Tax paid abroad (assumed 22%)C$13,640
Home tax on the same income (assumed 40%)C$24,800
Credit available (lesser of the two)C$13,640
Home tax still payableC$11,160

The credit absorbs C$13,640 and leaves C$11,160 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

What we fix most often

  1. Filing the two returns in the wrong order, so the credit is computed before the foreign liability it is meant to relieve is known.
  2. Applying for a certificate after the payment or the closing instead of before it, which turns a rate reduction into a refund claim.
  3. Treating a residence permit or a visa category as a tax answer. Immigration status and tax residence are decided by different tests.
  • We will tell you when you do not need us, and that call is free.
  • Consultations scheduled to your working day rather than ours.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

Bring last year's returns and we will tell you what is missing.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Portugal tax year, in practice

The search that brings most people to this page is Portugal tax year. It is answered here for retiring in Portugal: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

People also search for: what are the rates of tax · double tax · t2 corporation income tax return · tax articles · trade tax.

Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors.

The four phases of the work

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

What you are actually buying with retiring in Portugal

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Key terms behind this page, defined

Effective tax rate
Tax as a proportion of a defined measure of profit. Under the minimum tax rules it is computed per jurisdiction from adjusted accounting figures.
Foreign affiliate
A non-resident corporation in which a Canadian resident holds a specified level of interest, bringing surplus computations and information reporting with it.
Section 116 certificate
The Canadian clearance certificate on a non-resident's disposition of taxable Canadian property. The purchaser holds back part of the price until it issues.
Advance tax
India's in-year collection of tax by instalments, with interest for deferment and shortfall. Deduction at source reduces the instalment base.

Retiring in Portugal — what the published fees look like

What else shapes the fee is the regime under which you registered as a resident and whether it reaches pension income at all — a point established from your own registration rather than a published summary — together with any return still due at home on the same income.

Individual tax filing

$349fixed, before work starts

Covers: Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.

See this fee page

Payroll & mobility setup

$999fixed, before work starts

Covers: Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.

See this fee page

Why choose Legal Quotient for retiring in Portugal

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

The team at work in the open-plan office

Retiring in Portugal — the four phases

Step 1

Establishing the facts

We start with the chronology: dates, countries, and what has already been filed

Step 2

Agreeing the fee

You get the scope and the fee in writing before we touch anything

Step 3

Drafting and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and follow-up

Nothing is filed until you have read it

The team reviewing a file together at a desk

From first document to filed return

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Keep reading, sideways

Each of these carries its own guide, pricing pointers and FAQ.

The work we do for clients like this

Real estate holding structures Everything on real estate holding structures, at the same depth as this page.
Form 5472 — foreign-owned US corporation Form 5472 foreign owned US corporation — the guide, the FAQ and the fixed fee.
Form 3CEB — TP accountant's report (India) The full guide to form 3ceb India, with the fee fixed before any work starts.
Management fee study Its own page: management fee study — mechanism, deadlines and published fees.
Part XIII withholding review Everything on part xiii withholding review, at the same depth as this page.
Employment income — the treaty article Employment income treaty article — the guide, the FAQ and the fixed fee.
Residency: 182/60+365 day tests (India) The full guide to residency: 182/60+365 day tests India, with the fee fixed before any work starts.
India ↔ United States — DTAA article by article Its own page: India ↔ United States — DTAA article by article — mechanism, deadlines and published fees.
Form T2 — corporation return with foreign income Everything on t2 corporation income tax return, at the same depth as this page.

Who we bring this work to

Tax for seafarers & mariners Everything on seafarers & mariners tax, at the same depth as this page.
Tax for professors & lecturers Professors & lecturers tax — the guide, the FAQ and the fixed fee.
Tax for welders & skilled trades The full guide to welders & skilled trades tax, with the fee fixed before any work starts.
Amazon FBA sellers — what you owe in each country Its own page: amazon fba sellers what you owe in each country — mechanism, deadlines and published fees.
Cross-border truck drivers — your filing calendar Everything on cross-border truck drivers your filing calendar, at the same depth as this page.
Tax for seasonal agricultural workers Seasonal agricultural workers tax — the guide, the FAQ and the fixed fee.
Tax for missionaries & clergy The full guide to missionaries & clergy tax, with the fee fixed before any work starts.
Civil & structural engineers — relief you're probably missing Its own page: civil & structural engineers relief you're probably missing — mechanism, deadlines and published fees.
Civil & structural engineers — what you owe in each country Everything on civil & structural engineers what you owe in each country, at the same depth as this page.

Countries and corridors this work reaches

Moving back from Saudi Arabia — re-establishing residency Everything on moving back from Saudi Arabia, at the same depth as this page.
Moving back from Hong Kong — re-establishing residency Moving back from Hong Kong — the guide, the FAQ and the fixed fee.
Moving to Switzerland — the tax year you leave The full guide to moving to Switzerland, with the fee fixed before any work starts.
Working remotely from Australia Its own page: working remotely from Australia — mechanism, deadlines and published fees.
Moving to India — the tax year you leave Everything on moving to India, at the same depth as this page.
Working remotely from Germany Working remotely from Germany — the guide, the FAQ and the fixed fee.
Canada–Saudi Arabia tax corridor The full guide to Canada Saudi Arabia tax, with the fee fixed before any work starts.
US–Portugal tax corridor Its own page: US Portugal tax — mechanism, deadlines and published fees.
Retiring in Switzerland — pensions & withholding Everything on retiring in Switzerland, at the same depth as this page.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

What these engagements turn on

Case study 1

A Pension Taxed Where the Treaty Did Not Intend

Pension and annuity articles allocate taxing rights differently from employment income, and a flat withholding often exceeds what a return would produce. The alternative filing is elective and has a deadline.

Read how this one runs
Case study 2

A Certificate Obtained Before the Money Moved

An application for a reduced or nil deduction is made in advance and decided on the computed liability, not on the gross amount. Applying after the payment leaves a refund claim in place of a certificate.

Read how this one runs
Case study 3

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs
Case study 4

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs
Case study 5

Paying a Dividend Up to a Foreign Parent

The withholding rate depends on the treaty, on the size of the holding, and on whether the parent is the beneficial owner rather than a conduit. Establishing all three before the payment is what secures the lower rate at source.

Read how this one runs
Case study 6

An NRI Selling Indian Property With Tax Withheld on the Price

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.

Read how this one runs
Case study 7

Paying a Beneficiary Who Lives Abroad

Distributions to a non-resident beneficiary carry withholding and a designation that decides its rate. Getting the designation right before the payment avoids recovering the difference through a return afterwards.

Read how this one runs
Case study 8

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

Browse sideways: the pages below answer the neighbouring questions.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.

Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Portugal — questions we are asked

Do I have to file at home while living in Portugal?

Residence decides it, and residence is a question of facts rather than of where your post arrives. The one exception is US citizenship, which carries the filing obligation with the person wherever they go. So the first thing we establish is which system still claims you.

Is there a treaty between my country and Portugal?

Possibly, and the version in force for your year is the one that matters — protocols and multilateral-instrument positions change what a treaty does without changing its name. We check it against the authority rather than a summary. Where no treaty applies, domestic relief takes over.

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.

What is a double tax treaty and what does it actually do?

It is an agreement between two countries that divides up the right to tax. Article by article it decides which country taxes employment income, dividends, interest, royalties, pensions, property and business profits — and where both may tax, it caps what the source country can withhold and tells the other to give credit. It also breaks residence ties and opens a government-to-government channel for disputes. What it never does is apply itself: a treaty position is claimed. See our treaty work.

What is FIRPTA withholding?

FIRPTA is the US regime that treats a foreign person's disposition of a US real property interest as taxable and makes the buyer withhold on the gross proceeds to secure it. Because the deduction is on the price rather than the profit, it routinely exceeds the real tax — sometimes on a sale made at a loss. A withholding certificate applied for before closing can reduce it to something closer to the actual liability. See the FIRPTA withholding certificate.

Branch or subsidiary — which should we use to expand?

A branch keeps one taxpayer: results consolidate at home, losses are usable sooner, and the exposure is that the branch is a permanent establishment whose profit the host country taxes, sometimes with a branch tax on repatriation. A subsidiary is a separate taxpayer with limited liability and local rates, at the cost of withholding on dividends home and transfer pricing on everything between them. The deciding facts are usually expected losses, liability and exit plans. See branch against subsidiary.

Tax terms explained

Sojourner ruleNRIHybrid entitySchedule FAMATEmigrantSubstantial presence testNexusEconomic substanceBranchEvidence packReassessment noticeNR6Unilateral relief Browse the full A–Z glossary

More on Portugal and this corridor

Nearby pages

All country guidesMoving to Mexico — the tax year you leaveMoving to Japan — the tax year you leaveWorking remotely from SwitzerlandMoving back from India — re-establishing residencyMoving to Portugal — the tax year you leaveWorking remotely from Japan

Also relevant

Costa Rica tax for expats — country guideQatar tax for expats — country guideMauritius tax for expats — country guideChile tax for expats — country guideSplit-year (part-year) residency in CanadaIndia–UAE tax corridor

What this costs

Dual filing — 1040 + T1 together — fixed-fee priceForm 3CEB certification (India) — fixed-fee priceSection 116 clearance certificate — fixed-fee priceCanadian return with foreign income — fixed-fee price
Meet us in person at any of our offices

A fixed fee for your Portugal filing

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Re-quoted, never silently invoiced
  • A named reviewer signs off every filing
  • Fixed fees agreed before work starts

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068