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Filing Your Annual Income Tax Return (IRS) in Portugal

Who must file Portugal's IRS return, the 1 April to 30 June window, IRS Automático, which annexes you need, deductions, refunds, and late filing.

Filing Your Annual Income Tax Return (IRS) in Portugal

Last verified: September 2026.

Who this is for

  • You were tax resident in Portugal for some or all of last year, from the EU or elsewhere.
  • You are employed, self-employed, retired, a landlord, or have savings or foreign income.
  • You are a non-resident with Portuguese rent, a property sale, or other Portuguese income.

Not for you if: you want a map of every Portuguese tax, not the return itself. Read "How Taxes Work in Portugal" instead.

Updated September 2026. A new housing law raises the rent deduction to €900 for 2026 income and cuts the tax on moderate rents to 10%.

The IRS return (the Modelo 3 declaration) reports everything you earned last year. You file it online on the Portal das Finanças between 1 April and 30 June. If you were resident, you declare your income from every country. Filing is free. A simple pre-filled return takes under 30 minutes. The 2026 window, for 2025 income, closed on 30 June 2026. The next one opens on 1 April 2027 for 2026 income. Refunds this year took 12 to 20 days on average.

Do you have to file?

If you were tax resident in Portugal at any point last year, you usually have to file. You count as resident if you spent more than 183 days in Portugal in any 12 month period starting or ending in that year. You also count if you had a home here that you seemed to intend to keep as your usual home. If you arrived part way through the year, you are resident from the day you arrived.

You do not have to file if, for the whole year, one of these is true:

  • Your only income was salary or pension, it totalled €8,500 or less, and no tax was withheld from it.
  • Your only income was taxed at a flat rate at source, such as Portuguese bank interest, and you do not want to add it to your other income.

Even then, you must file if you choose to file jointly as a couple, or if you hold certain assets, such as assets in a listed tax haven. You can always file voluntarily. That is often worth doing if tax was withheld, because it is how you get a refund.

If you are not resident, you file only if you had Portuguese income that was not fully taxed at source. The usual cases are Portuguese rent and a gain on selling Portuguese property.

Key dates in the tax year

The dates below are for the return covering 2025 income, filed in 2026. They move by a day or two each year when a deadline falls on a weekend.

WhenWhat you do
By the end of FebruaryUpdate your household (spouse, partner, children) on the portal.
By 2 March 2026Check and classify your invoices on e-Fatura, the invoice system.
16 to 31 March 2026Check the deduction totals Finanças has worked out, and complain if they are wrong.
1 April to 30 June 2026File the return, or confirm IRS Automático.
By 31 July 2026Finanças issues the assessment for returns filed on time.
By 31 August 2026Pay any tax due.

If you have foreign income and the foreign tax is not yet known by 30 June, you can get more time. Tell Finanças before 30 June and you may file by 31 December.

Before you start

Gather these before you log in:

  • Your NIF (tax number) and your Portal das Finanças password, or your Chave Móvel Digital.
  • Your spouse's or partner's NIF and password if you might file jointly.
  • Your children's NIFs, if they are your dependants.
  • Pay slips or the annual income statement from each Portuguese employer or pension payer.
  • For foreign income: pension statements, payslips, bank interest and dividend statements, and certificates of any foreign tax paid.
  • For a property or share sale: purchase and sale deeds or contract notes, and receipts for costs.
  • For rent received: your leases and the rent receipts you issued.
  • Your IBAN, which must be registered on the portal for a refund.

Step 1: Check whether IRS Automático applies to you

IRS Automático (automatic IRS) is a return Finanças prepares for you. It covers residents whose income is Portuguese only and falls into these types:

  • Salary and wages.
  • Pensions.
  • Self-employed income under the simplified regime, from certain listed activities, where you issue all your receipts on the portal.
  • Income already taxed at a flat rate at source.

Since 2026 it also covers people using IRS Jovem, the tax relief for young workers. You tick the option to use it.

You cannot use IRS Automático if any of these apply:

  • You had any foreign income.
  • You were not resident.
  • You are under the old non-habitual resident (NHR) regime.
  • You have a dependant who must log in to confirm their details.
  • You claim relief for a disabled dependant or for double taxation.
  • You had unpaid tax debts on 31 December.

If you qualify, Finanças shows you a draft return and the tax it produces. Couples see a joint and a separate version. Check every figure, then confirm the one you want.

If you do nothing, it becomes final. A draft you have not confirmed turns into your filed return on 30 June. Couples are then taxed separately, even if joint filing would have cost less. If you spot an error afterwards, you can file a corrected return within 30 days of the assessment without a fine.

Do not accept the draft if it misses something. Common gaps are foreign income, donations, a rent deduction, or a household change.

Step 2: File the full return (Modelo 3)

Everyone else files the full return. It is still pre-filled with the data Finanças already has.

  1. Log in to the Portal das Finanças.
  2. Go to IRS, then Entregar Declaração (submit return).
  3. Choose the year and let the portal load its pre-filled data.
  4. Check the cover sheet: your address, marital status, household, and your IBAN.
  5. Add or check each annex that applies to you (see the next section).
  6. Press Simular (simulate) to see the tax due or the refund. If you are a couple, simulate both joint and separate filing.
  7. Press Validar (validate) and fix any errors the portal lists.
  8. Press Submeter (submit). Save the proof of submission PDF.

Paper returns are no longer accepted. If you cannot do it yourself, a Finanças desk can help you file, or a certified accountant (contabilista certificado) can file for you.

Which annexes you need

The return is a cover sheet plus one annex (Anexo) for each type of income or relief. You only add the ones that apply.

AnnexUse it if you had
APortuguese salary or pension.
BSelf-employed income under the simplified regime (recibos verdes).
CSelf-employed income with full accounts kept by an accountant.
DIncome from certain transparent companies or estates.
EPortuguese interest or dividends you choose to add to your other income.
FRent from property in Portugal.
GGains from selling property, shares, crypto, or other assets.
G1Gains that are not taxed, which you still have to report.
HTax reliefs and deductions you add yourself, and donations.
IIncome from an undivided inheritance.
JAny income from outside Portugal.
LIncome under the NHR or IFICI regimes.
SSSocial Security details for the self-employed.

Employees and pensioners usually need only the cover sheet and Anexo A, plus Anexo H for extra deductions.

Self-employed people need Anexo B and Anexo SS. Under the simplified regime, tax is charged on a fixed share of what you bill. For most listed professions that share is 75%. For other services it is 35%, and for sales it is 15%. If you use the 75% share, part of your income must be backed by business expenses, or the difference is added back. Read "Registering as Self-Employed (Recibos Verdes) in Portugal" for how this works.

Landlords use Anexo F. Read "Declaring Rental Income as a Landlord in Portugal" before you file.

Anyone with foreign income uses Anexo J. You list each item by country, gross, in euros, with any foreign tax paid. Portugal then credits the foreign tax, up to the Portuguese tax on the same income. Read "Avoiding Double Taxation in Portugal" for the treaty rules.

Deductions you can claim

Most deductions come from invoices issued with your NIF. That is why shops ask "Contribuinte?" at the till. The deductions come off your tax bill, not your income. For 2025 income they are:

  • General family expenses: 35% of what you spend, up to €250 per adult.
  • Health: 15% of your costs, up to €1,000 per household.
  • Education and training: 30% of your costs, up to €800 per household.
  • Rent on your permanent home: 15% of your rent, up to €700. For 2026 income the limit rises to €900, and to €1,000 from 2027. Lower earners get a higher limit.
  • Mortgage interest: 15% of the interest, up to €296, only for loans taken out before 2012.
  • Care homes and home care for older people: 25% of your costs, up to €403.75.
  • VAT on some bills: 15% of the VAT on restaurants, hairdressers, car and motorbike repairs, vets, and some other services, up to €250 per household.

You also get a fixed allowance against salary and pension income before tax is worked out. For 2025 income it is €4,462.15 per person, or your actual Social Security contributions if higher. For 2026 income it is €4,587.09.

You can also give 1% of your tax to a charity or other approved body. This costs you nothing. You choose it on the cover sheet.

If an invoice is missing or in the wrong category on e-Fatura, fix it before the end of February. After the March complaint window, you can only claim a different amount by entering it yourself on the return. Keep the receipts.

Couples: joint or separate

If you are married or in a registered civil partnership (união de facto), you choose each year whether to file jointly or separately. Jointly, your incomes are added, halved, taxed, and the tax doubled. That usually helps when one partner earns much more than the other. For two similar incomes it makes little difference. Simulate both before you submit. If you want to file jointly as unmarried partners, your partnership must be recognised and you must share a tax address.

Tax rates and special regimes

Most income is taxed on a sliding scale. Your rate rises as your taxable income rises. For 2025 income the rates run from 12.5% on the first €8,059 to 48% above €83,696. For 2026 income they run from 12.5% on the first €8,342 to 48% above €86,634. A solidarity surcharge adds 2.5% on taxable income from €80,000 to €250,000, and 5% above that. If your tax address is in the Azores or Madeira, lower regional rates apply automatically. Read "How Taxes Work in Portugal" for the full table.

Some income is taxed at a flat rate instead, unless you choose to add it to your other income:

  • Interest, dividends, and gains on shares: 28%.
  • Crypto held for less than a year: 28%. Crypto held for a year or more is usually tax free, but you still report it.
  • Rent from housing: 25%, lower for long leases. For 2026 income, rent of €2,300 a month or less is taxed at 10%.

Special regimes have their own rules on the return:

When your refund arrives

After you file, Finanças works out your tax. It shows the result on the portal as a liquidação (assessment). If tax was over withheld, you get a refund by bank transfer to the IBAN on your record.

In 2026, Finanças said refunds took 12 days on average for IRS Automático and 20 days for full returns. Refunds under €10 are not paid. Refunds take longer if the return is picked for checks. The usual triggers are foreign income that does not match what other countries report, deductions that do not match e-Fatura, and property sales. If Finanças needs documents, it asks through the portal's messages. Your refund waits until you answer.

To follow your return, go to IRS, then Consultar Declaração, on the portal.

If you owe tax, you pay by 31 August using the reference in the assessment. You can pay at a bank, a cash machine, or through your banking app. If you cannot pay in one go, you can ask Finanças for a payment plan.

If you file late or make a mistake

If you missed 30 June, file as soon as you can. The fine for late filing ranges from €150 to €3,750. If you file within 30 days of the deadline and before Finanças contacts you, you can ask for the reduced fine, usually €25. After Finanças contacts you, the fine is higher. If you owe tax, interest is added from the due date.

If you never file, Finanças can assess you using only the data it holds. That means none of the deductions or reliefs you would have claimed.

If you spot a mistake after filing, submit a corrected return (declaração de substituição) on the portal. You do not pay a fine if you correct it within the filing window. After that, a small fine may apply, especially if the correction increases your tax.

If you disagree with the assessment, you can challenge it. Read "Contesting a Tax Assessment in Portugal".

When to get help

You can file a simple return yourself. Consider a certified accountant if you have income from several countries, a property sale, self-employed income with full accounts, or NHR or IFICI status. Fees vary. Ask for a written quote before you agree. Your accountant needs your portal password or a formal authorisation to file for you.

Sources

Last verified September 2026. Rules and fees change; check the official source before acting.

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