International Tax Return Filing for Expats

Every year, tax residents in Portugal must file an IRS (Imposto sobre o Rendimento das Pessoas Singulares) return with the Portuguese tax authority (Autoridade Tributária). The filing deadline is 30 June, and missing it results in financial penalties.

If you live in Portugal, spend more than 183 days a year there, or maintain a principal home there, you are likely a tax resident. That means you must declare your worldwide income – including income earned in the UK, USA, or elsewhere.

🚨 Important

If you need help filing your Portugal IRS return, please contact us as early as possible. We prioritise Portugal filings during the seasonal window and have capacity limits ahead of the June deadline.

In the UK, personal tax returns are filed via Self Assessment with HMRC. If you are self-employed, a company director, a non-resident with UK-sourced income, or a higher earner, you are likely required to file annually. The UK tax year runs from 6 April to 5 April, with an online filing deadline of 31 January the following year.

As of April 2026, the UK Government introduced Making Tax Digital – a new way to file your SATR. Does this apply to you?

If you are tax resident in Cyprus, you are required to file an annual personal income tax return. Cyprus operates a tax year running from 1 January to 31 December. Tax residents – simply put, those spending more than 183 days in Cyprus, or those qualifying under the 60-day rule – must declare their worldwide income.

For residents or expats with the Non-Domiciled (Non-Dom) status compliance, it’s important to ensure your return correctly reflects your exemptions on dividend and interest income.

Tax residents in Malta are generally required to file a personal income tax return annually. Malta’s remittance basis of taxation means that expats are typically taxed on Maltese-sourced income and any foreign income transferred into Malta – making accurate reporting essential.

Should have any cross-border income; we’ll always look at what you’re earning, and where, so we can ensure you’re not being taxed twice on the same income.

The UAE does not currently impose personal income tax. Individuals living and earning in the UAE are not required to file a personal income tax return.

However, the UAE introduced corporate tax in 2023 at a rate of 9% on business profits above AED 375,000. VAT at 5% also applies to many business activities. If you operate a business in the UAE – whether a free zone entity, a mainland company, or as a registered freelancer – you have corporate and VAT compliance obligations.

If you are a UK national or company director who has moved to the UAE, we also help you manage any continuing UK tax exposure, including Statutory Residence Test obligations and HMRC filing requirements during your departure year.

The US taxes its citizens and permanent residents on their worldwide income, regardless of where they live. Even if you have relocated to Portugal, the UK, Cyprus, or anywhere else, you are still required to file a US federal tax return every year.

This citizenship-based taxation model creates specific challenges for Americans living abroad, including the risk of double taxation, reporting requirements for foreign bank accounts, and interactions with local tax regimes.

If you are looking for pre-departure tax planning because you’re planning to relocate abroad, let us help you. It could help you decide on where might be best, or not, for your future.