Annual Portuguese tax return preparation designed specifically for expats.

Who this is for

This is one of our most popular services and is intended for expats with income streams that may include:

- Employment income

- Profits

- Pensions

- Investment income

How it works

While the Portuguese tax return form itself may appear straightforward, the real challenge lies in the correct classification of income — particularly for foreign residents.

This service is designed specifically to address expat taxation under the NHR scheme, while also covering income that falls outside of NHR. It incorporates our interpretation of the most recent case law and our experience dealing with common income streams of foreign residents.

What’s included and who needs to file

This service covers 95% of standard Portuguese tax returns.

You need to file a tax return if:

- You were a tax resident in Portugal during 2025, or

- You were not a tax resident but had income in Portugal (such as from a property located in Portugal)

Complex cases

In special situations where the return is particularly complex — for example, multiple capital gains or crypto transactions, more than two countries involved, or other issues considered complex — we may need to depart from the standard fixed fee. You will always be notified in advance.

A coordinated tax return package for Portugal and the United Kingdom.

Who this is for

This combined package is ideal if, in the same year:

- You are tax resident in Portugal and still have UK income or reporting obligations; or

- You are tax resident in the UK and have income or reporting obligations in Portugal

How it works

Both returns are prepared within the same group, allowing our Portugal and UK teams to coordinate:

- Treatment of income

- Application of double tax treaty rules

- Foreign tax credits

- Cross-border reporting positions

This approach helps avoid contradictions between the two filings.

What’s included

- Preparation and filing of one 2025 Portuguese tax return

- Preparation and filing of one 2025/26 UK personal tax return

- Coordination between our Portugal and UK teams to ensure consistent treatment

- Basic review of cross-border issues (e.g. where income is reportable in both countries and how it should appear)

Complex cases

Some situations may require additional work and be subject to a separate quote, including:

- Corporate and business tax returns

- Complex or high-volume capital gains / crypto transactions

- Complex coordination requiring detailed tax estimates for a third country

- Tax planning or strategy work

- Amendments to prior-year returns or last-minute filings

If your situation falls outside the standard scope, we will review your case and provide a transparent revised quote. You can then decide whether to proceed or receive a full refund of any payments made.

Preparation and filing of your 2025 tax returns in both Portugal and the U.S., coordinated within Fresh Legal Group.

Who this is for

For individuals who, in the same year, have tax filing obligations in both Portugal and the United States.

How it works

Your Portuguese and U.S. tax returns are prepared in coordination to ensure consistent treatment of income and cross-border reporting.

The U.S. return is filed by a consultant and, although closely aligned, you will work with two different teams.

What’s included

- Preparation and filing of one 2025 Portuguese tax return

- Preparation and filing of one 2025 U.S. tax return

- FBAR filing up to 5 accounts

- Most standard tax return situations in both countries

For one person or a couple?

The price is for one tax return:

- If you are eligible to file jointly, it applies to a joint return

- If not, it applies to an individual return

Please note the difference: Portugal allows common law partners to file jointly, the U.S. only allows married couples to file jointly

Who needs to file?

Portugal
You need to file if:

- You were a tax resident in Portugal during 2025, or

- You were not a tax resident but had income in Portugal (such as income from a property located in Portugal)

United States
You need to file if you are:

- A U.S. citizen

- A green card holder

- A U.S. tax resident, or

- Have U.S.-sourced income

U.S. citizens living in Portugal normally need to file in both countries.

What’s not included / complex cases

Some situations may require additional work and be subject to a separate quote, including:

- Business tax returns (U.S. LLCs, corporations, partnerships, S-corps)

- Foreign company reporting in the U.S. / CFC filings (Forms 5471, 8865, 8858)

- PFIC reporting (Form 8621)

- Large amounts (25+) of capital gains transactions

- Complex cryptocurrency/digital asset transactions (airdrops, staking, etc.) or 20+ standard crypto transactions

- Large amount (3+) K-1s or similar forms

- State tax returns

- Complex coordination requiring tax estimates for other countries

- FBAR filings with more than 5 accounts / FATCA filing

- Forms 3520 / 3520-A (foreign gifts, trusts, inheritances)

- Gift tax returns (Form 709)

- Tax planning or strategy services

- Corporate Transparency Act (BOI) filings

- Amendments to prior-year returns

- Separate returns for spouses filing separately

If your tax return is not considered “typical,” we will inform you in advance and provide a revised quote. You may then choose to proceed or receive a full refund.

2026 Tax Return – Portugal Only

The rate for this package is €800 + VAT.

To secure the Early Bird rate, a 15% deposit (€120 + VAT) is required. The remaining balance of €680 + VAT will be due at the end of the year.

If you book during October (or if you booked our early bird client rate), you get free 5 hour audit protection from us). This means that if you are audited (but not if the calculation is wrong or an arbitration is needed), we spend 5 hour free representing you in the audit in either the U.S. or Portugal or both.

When it is time to pay the remaining balance, we will send you all the instructions for your 2026 Portuguese Tax Return.

Who needs to file a tax return?

You need to file a 2026 Portuguese Tax Return if you were a tax resident in Portugal during 2026. You also need to file a tax return if you were not a tax resident but had income in Portugal (such as from a Property in Portugal).

What does the service include?

Our standard service covers the preparation and submission of your 2026 Portuguese Tax Return.

The base fee covers approximately 95% of standard Portuguese tax returns. However, we reserve the right to charge an additional fee for tax returns that we deem particularly complex (in such a case, you will always be offered a full refund as an alternative).

Specific cases that tend to generate additional complexity include:

- More than 15 capital gains / crypto transactions: From 15 and up to 50 reportable transactions, we'll charge an extra €200 + VAT to transpose the information to the Portuguese Tax Authority (AT) system and review it one by one. In case there are more than 50 reportable transactions, the fee is contingent upon the actual workload and will be revised accordingly.

- Cases where the Portuguese taxes need to be accurately estimated for the purpose of other countries' taxation.

2026 Tax Return – Portugal + U.S. - Secure Your Spot

The 2026 Rate + October 10 Hour Audit Protection

The rate for this package is $2,075, no change from last year. This includes the applicable VAT for the Portugal part.

If you book during October (or if you booked our early bird client rate), you get free 10 hour audit protection from us). This means that if you are audited (but not if the calculation is wrong or an arbitration is needed), we spend 10 hour free representing you in the audit in either the U.S. or Portugal or both.

To secure your place, a 15% deposit ($310) is required. The remaining balance of $1,765 will be due at the end of the year.

When it is time to pay the remaining balance, we will send you all the instructions for your 2026 Portuguese + U.S. Tax Return.

Who needs to file a tax return in Portugal?

You need to file a 2026 Portuguese Tax Return if you were a tax resident in Portugal during 2026. You also need to file a tax return if you were not a tax resident but had income in Portugal (such as income from property located in Portugal).

Who needs to file a tax return in the U.S.?

You need to file a 2026 U.S. Tax Return if you are a U.S. citizen, green card holder, a U.S. resident, or have U.S.-sourced income. U.S. citizens living in Portugal will generally need to file tax returns in both countries.

What does the service include?

Our standard service covers the preparation and submission of both your 2026 Portuguese Tax Return and your 2026 U.S. Tax Return.

This service includes:

• Preparation and submission of your Portuguese Tax Return.
• Preparation and submission of your U.S. Federal Tax Return.
• FBAR filing, where applicable.
• Coordination between our Portuguese and U.S. tax teams.

The base fee covers the vast majority of standard Portuguese and U.S. tax returns. However, we reserve the right to charge an additional fee for tax returns that we deem particularly complex. Should this occur, you will always have the option to receive a full refund instead.

What is not included?

Examples of situations that may require an additional fee include:

• Corporate tax returns (including U.S. LLCs).
• Foreign company reporting in the U.S. / CFCs.
• More than 15 capital gains or cryptocurrency transactions.
• More than 3 K-1s or similar forms.
• State tax returns.
• PFIC (Passive Foreign Investment Company) reporting.
• Complex coordination requiring Portuguese taxes to be accurately estimated for the purpose of taxation in other countries.
• More than 15 capital gains or cryptocurrency transactions: from 15 up to 50 reportable transactions, an additional fee of USD 200 will apply to transpose the information to the Portuguese Tax Authority (AT) system and review each transaction individually. For more than 50 reportable transactions, the fee will be determined according to the actual workload involved.