Personal Income TaxEmigrants
Programa Regressar: how the tax benefit works for those returning to Portugal
30 September 2025
A simple guide on who qualifies, how the 50% income exclusion works and the new €250,000 cap.
Accounting and Tax for Companies and the Self-employed
Organised accounting, payroll and tax consulting for companies and self-employed professionals in Portugal. IRS support also available.
LimisCaelis
Our services
Specialised support tailored to your fiscal reality.
Accounting, Tax and Payroll
For companies and self-employed professionals under organised accounting.
Learn more about Accounting, Tax and PayrollSupport for the Self-employed
Simplified regime, tax and social security obligations.
Learn more about Support for the Self-employedTax Consulting
Personalised advice for individuals, companies and the self-employed.
Learn more about Tax ConsultingPersonal Income Tax (IRS)
Support with preparing and filing your IRS return.
Learn more about Personal Income Tax (IRS)
The person behind Limis Caelis
Ana Filipe
Founder & CEO
Ana Filipe is a Certified Accountant with more than 10 years of experience across organisations of different sizes and sectors. In 2023, she founded Limis Caelis to provide organised accounting, payroll and rigorous tax consulting to companies and self-employed professionals, with close, results-oriented support.
Our mission
To simplify the accounting and tax affairs of those who trust us, with rigorous, accessible and close support, so that every client always knows where they stand and what they need to do.
What our clients say
"Ana has been my true tax angel! Coming to Portugal I had to make sure all tax things were set up correctly, but almost everything being in Portuguese + bureaucracy made it so overwhelming and stressful to sort this out. Ana set up everything effortlessly; from registration to full book keeping. With every tax question she is always available to answer them on a call. It made my life so much easier in Portugal and working with her saved me so much money and time that I otherwise would've lost figuring it out myself (and possibly making a million mistakes). 11/10 recommend!! Thanks Ana ❤️"
Kimberley Schouten
@kimantoniamaria
"Ana is an amazing tax consultant — she always explains everything in great detail and makes even complex topics easy to understand. Working with her makes my life far less stressful. Highly recommended!"
Gleb (Jay) Sevruk
@jsevruk · Vila do Conde, Portugal
"Thank you sooo much Ana for all your amazing work, your friendliness and invariable support in keeping the local accounting fully in check under the simplified regime and making sure we're being strategic with tax optimisation where possible!! I appreciate how caring, professional and knowledgeable you are and warmly recommend you to anyone looking for expert support with their local taxes and accounting 💗"
Marchela Georgieva
@marchela_georgieva_
"I was so proud of doing my own taxes as a freelancer in Portugal based on articles and YouTube videos. I assumed I could save money by not consulting an expert — until I realised I had overpaid thousands of euros. In our 90-minute session with Ana, she walked me through everything I needed to know about my tax and social security obligations, step by step, and helped me complete tasks in real time during the call."
EM
Elham P. Mohammadi
Lisbon-based freelance writer and journalist
Our Blog
Notes, analysis and tax news.
Double Taxation TreatiesDouble TaxationForeign IncomeExpatriatesInternational TaxNon-Habitual Resident
Double Taxation Treaties: how to avoid paying tax twice on the same income
30 September 2025
A simple guide on how double taxation treaties work, what the most common wording means and how to avoid paying tax twice on the same income.
Frequently Asked Questions
Browse the main topics — full answers on the FAQ page.