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Filing the IRS Annual Income-Tax Return in Portugal in 2026 — A Practical Guide to the 1 April–30 June Window, the Modelo 3 Anexos Stack, the Portal das Finanças Pre-Filled Declaration and the Reembolso Pipeline

Filing the IRS Annual Income-Tax Return in Portugal in 2026 — A Practical Guide to the 1 April–30 June Window, the Modelo 3 Anexos Stack, the Portal das Finanças Pre-Filled Declaration and the Reembolso Pipeline

The IRS (Imposto sobre o Rendimento das Pessoas Singulares, Personal Income Tax) annual return — Modelo 3 — covers the calendar-year 2025 income of every resident taxpayer (and certain non-resident taxpayers with Portuguese-source income) and must...
The Portugal Brief
Bastonária Paula Franco Says IRS Refund Pipeline Has "Practically Stopped" with Thousands of Declarações por Liquidar — Ordem dos Contabilistas Flags Reform Results Still Not Showing Up

Bastonária Paula Franco Says IRS Refund Pipeline Has "Practically Stopped" with Thousands of Declarações por Liquidar — Ordem dos Contabilistas Flags Reform Results Still Not Showing Up

Speaking on Conversa Capital (Antena 1 / Jornal de Negócios), Bastonária Paula Franco said IRS reimbursement processing is now "practically stopped" with thousands of declarations pending — and that the 2026 housing fiscal package is "no miracle" despite well-aimed measures.
The Portugal Brief
Autoridade Tributária Returns €2.36 Billion of IRS 2024 Reembolsos Through End-May — 3.21 Million Declarações Processed at the Midpoint of the 1 April–30 June Filing Window With Average Refund at €694

Autoridade Tributária Returns €2.36 Billion of IRS 2024 Reembolsos Through End-May — 3.21 Million Declarações Processed at the Midpoint of the 1 April–30 June Filing Window With Average Refund at €694

Autoridade Tributária has returned €2.36 billion in IRS 2024 reembolsos to 2.16 million households through 30 May, the midpoint of the 1 April-30 June filing window. Of 3.4 million declarações received, AT has processed 3.21 million; the average refund landed at €694.
The Portugal Brief
Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão

Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão

Tribunal Constitucional, in an acórdão dated 21 April 2026 made public 14 May, rules Portaria n.º 230/2019 unconstitutional for defining the 'atividades de elevado valor acrescentado' that unlock the RNH 20% IRS rate — reserva de lei tributária forecloses the decree-defined table.
The Portugal Brief