Returning to France from Portugal: end of residency, tax address and tax returns

In Portugal, tax residency generally ends on the last day of presence in the country, but the tax authorities make exceptions that can maintain it for the entire year of departure. You must also report any change of tax address within 60 days and provide proof of your residence abroad. On the French side, returning creates new obligations: filing a tax return for the year of return, completing form 3916 for your Portuguese bank accounts, and, under certain conditions, applying for the expatriate tax regime. This page does not cover the Portuguese tax return for the year of departure, nor the taxation of the sale of property.

Residency ends on the last day of attendance, except in exceptional circumstances.

The Portuguese administration's FAQ on partial residency states the rule: residency ceases "no último dia de permanência em território nacional" (on the last day of residence in the national territory). The year of departure is treated as a year of partial residency.

• for the period of residence, Portuguese and foreign income are declared and subject to inclusion (article 22 of the CIRS); ;
• For the period of non-residence, the IRS only applies to income produced in Portugal (Article 15 of the CIRS).

Three exceptions are described. Residency is maintained for the entire year if you stay for more than 183 days and receive taxable income after your last day of presence, unless you can provide proof of similar tax liability in the EU or EEA, or in a state where the tax rate is at least 60% of the Portuguese rate. Residency is also maintained if you become a resident again the following year. If you return to Portugal after having been a resident the previous year, residency begins on the first day of your return.

Reporting the departure: sixty days and a file of evidence

A change of tax address that shifts from resident to non-resident status must be filed within 60 days (other changes: 15 days). FAQ 00303 adds specific requirements in this regard:

The FAQ on foreign-source income specifies that proof of tax residency abroad requires a certificate from the foreign tax authority that explicitly mentions the tax treaty concluded with Portugal, and states that documents issued by consulates, municipalities, or employers are not accepted. FAQ 00303, however, accepts a document issued by an official entity of the country of residence or by the Portuguese embassy or consulate. The two texts do not entirely overlap: verify the required documentation with the Portuguese tax authorities.

What Portugal continues to impose on non-residents

As a non-resident, you remain taxable in Portugal on income generated there. Article 72 of the CIRS (incorporating Law No. 73-A/2025 of December 30, 2025) provides for a separate tax rate of 28 % for "other returns earned by non-residents" without a permanent establishment, as well as for rental income not related to residential property. Rental income from residential property is taxed at 25 % (No. 2). A rate of 35 % applies to income and capital gains related to entities in jurisdictions with a clearly more favorable tax regime, as listed in a decree.

The "Taxas 2026" form lists the withholdings of 25 %, 28 %, and 35 % for non-residents, depending on the nature of the income. The application of these withholdings "dependerá do preenchimento de determinadas condições" (the specific conditions under which they apply). Consult the table for your income; the specific details of each rate are not included here.

IFICI: ten consecutive years, resumption possible after interruption

If you are eligible for the IFICI (Article 58-A of the Tax Benefits Statute, rate of 20% of %), the tax authorities' FAQ indicates that the period is 10 consecutive years, "podendo ser retomado, em caso de interrupção, pelos anos remanescentes". The conditions for this resumption are not detailed in the passage read. Entry requirements: IFICI.

1971 Convention: The Year of Return

If both Portugal and France consider you a resident, Article 4 of the convention will determine your tax domicile: permanent home, then center of vital interests, habitual residence, nationality, and amicable agreement. This provision takes precedence over French domestic tax domicile.

Signed on 14/01/1971, the agreement was modified by an addendum dated 25/08/2016, in force since 01/12/2017 (France – Portugal agreement).

In France: the declaration of the year of return

The tax return is filed in year N+1. If you had no tax obligations in France before your return, you must declare all income received from the day of your return until December 31st on form 2042. If you had French-source income before your return, the period of non-residence is reported on form 2042-NR and the period of residence on form 2042. If you are declaring your income or assets in France for the first time, this initial return must be filed on paper; a former non-resident who has already filed in France (form 2042-NR) must file online, unless there is a practical impossibility. Your new address must be updated in the online tax portal, along with your bank details and withholding tax information. Form 2043, which is used to update withholding tax or advance payments, is for individuals without French-source income before their return. The tax office for non-resident individuals or the tax office for your new address will then process your case. French tax residence is judged on three alternative criteria: main home or place of residence, main activity, center of economic interests.

Portuguese accounts: from Annex J to form 3916

In Portugal, Table 11 of Annex J listed accounts opened outside the country. In France, the logic is reversed: your Portuguese accounts become foreign accounts. As soon as you are domiciled in France, bank accounts, assurance-vie policies, and digital asset accounts opened, held, used, or closed abroad must be declared with your income on form 3916 or 3916 bis. The penalty is €1,500 per undeclared account; without a declaration, income may be presumed and increased by 40% (Article 1649 A). See the accounts and contracts abroad.

Expatriates and exit tax on hold

The expatriate tax regime requires that you have been tax resident outside France for the five calendar years preceding your appointment and that you transfer your tax residence to France. It lasts until December 31st of the eighth calendar year following your appointment. It includes a 50% exemption on certain foreign-source income and a flat-rate option of 30%, and it limits the French wealth tax (IFI) to real estate located in France until December 31st of the fifth year. Detailed conditions are not covered here. If your departure for Portugal resulted in a deferred exit tax, re-establishing your tax residence in France may lead to a tax reduction or refund of any securities still held.

A homeowner leaving Lisbon on June 30, 2027: a numerical example (fictitious profile)

Situation. A hypothetical employee has been living in Portugal since 2024 and rents an apartment in Lisbon for €12,000 per year. He returns to France on June 30, 2027, and leaves the property rented out.

Issue. He wants to know how many days of 2027 fall under Portuguese residency and what tax his rent is subject to after departure.

Strategy. He counts his nights from January 1st to June 30th, compiles the file of translated supporting documents for the tax address within 60 days, and checks if the autonomous rate of article 72, no. 2 applies to his residential rental.

Result. From January 1st to June 30th, 2027, he has 181 days of residence, two fewer than 183. The first exception applies to periods exceeding 183 days, meaning a minimum of 184 days: he does not qualify for year-round residency. At the 25% tax rate (%), €12,000 in rent would generate €3,000 in tax, if this rate applies to his situation. Had he left on July 10th, 2027, he would have had 191 days of residence, more than 183; if he had also received taxable income after his departure, the FAQ would have maintained his residency for the entire year, unless he could provide proof of similar tax liability.

What changes depending on your situation

• The date of the last day of attendance and the number of nights stayed over 12 months.
• The Portuguese income you continue to receive: rents, capital, other.
• Your possible registration with IFICI and the time already elapsed.
• French-source income received before returning determines the form.

No result is guaranteed in advance: each point must be read in light of the documents in your file.