How to file your IRS (income tax)
Explained simply: deadlines, who has to file, and what changes if you have income from outside Portugal.
- STEP 1
What it is and when to file
IRS (Personal Income Tax) is the annual tax on what you earned. Every year, between 1 April and 30 June, you file the return for the previous year’s income (e.g. in 2026 you declare what you earned in 2025). It is always done online, on the Tax Portal (Portal das Finanças) — there is no paper filing.
- STEP 2
Who has to file
If you are tax resident in Portugal (in practice: you live here and your life is organised here) and had any income — salary, self-employed invoices (recibos verdes), rent from a property, etc. — you must file. There is an exemption for very low incomes (the “minimum subsistence” level, around €12,880/year in 2026, but always check the current amount in the Tax Portal simulator); when in doubt, file — failing to file when you had to leads to a fine.
- STEP 3
Before you start: what you need ready
Your NIF and your Tax Portal password (or Digital Mobile Key — Chave Móvel Digital). If you do not have a password yet, request it at portaldasfinancas.gov.pt — it takes a few days to arrive by post, so do not leave it to the last week. By the end of February (the exact date changes every year — see the tax calendar on the Portal), log in and confirm the invoices linked to your NIF (the “e-fatura” section) — this is where the health, education and housing expenses that reduce your tax are pre-filled from. If the amounts are wrong, you can complain until 31 March.
- STEP 4
Automatic IRS or a manual return (Modelo 3)?
If you only have one employed job (Category A) or a pension, with no other complicated income, the Portal usually offers “Automatic IRS” — everything is pre-filled; you just confirm and submit in a few minutes. If you are self-employed (Category B), have more than one source of income, income from outside Portugal, or it is your first return as a resident, you usually have to fill in the Modelo 3 return manually (with the relevant annexes).
- STEP 5
Step by step on the Tax Portal
Log in at portaldasfinancas.gov.pt with your NIF and password → “Entregar Declaração” (submit return) → “IRS” → choose the year → if no automatic return is available, choose “Modelo 3” and follow the assistant: household (yourself, spouse, dependants), income (the Portal already shows what payers reported — check it is all there), deductible expenses (usually pre-filled from e-fatura), and finally “Validar” (validate) and “Submeter” (submit). Always keep the proof of submission (PDF) the Portal generates at the end.
- STEP 6
If you had income outside Portugal
As a tax resident you must, in principle, declare ALL your income, including what you received abroad (a previous salary, rent from a property in your country, etc.) — not only what you earned in Portugal. To avoid paying tax twice on the same money, Portugal has Double Taxation Agreements with most countries — tax already paid abroad is usually deducted here. If it is your first return after moving to Portugal mid-year, or you have a special regime (such as IFICI, the successor to the old NHR), this part gets more specific — it is worth checking with a certified accountant.
- STEP 7
The most common mistakes of first-time filers
Forgetting to declare income from outside Portugal; not updating your address or marital status on the Portal before you start; leaving your spouse or children out of the household by mistake; missing the deadline (30 June) — which leads to a fine even if you have no tax to pay; and not keeping the proof of submission.
- STEP 8
Where to get help
Your local Tax Office (Serviço de Finanças) handles IRS questions (not AIMA — AIMA only deals with immigration). There is also the Citizen’s Line (217 206 707) and, on the website, an IRS simulator that gives you an estimate before you submit. If you are self-employed, have more than one source of income, or income from abroad, seriously consider paying a certified accountant for your first return — the cost usually pays for itself through correct deductions and avoided mistakes.
Still have a question about IRS and taxes?
Ask the community — other immigrants have been through the same, and you will get an email when someone replies. Most answers are in Portuguese.