IRS in Portugal Explained: How to File Your Tax Return (Step by Step)

Last updated: 28 September 2026 · By Haider Shah, accounting technician in Portugal

IRS (Imposto sobre o Rendimento das Pessoas Singulares) is Portugal’s personal income tax. Every year, between 1 April and 30 June, you declare the income you earned in the previous calendar year. Finanças then calculates your real tax and compares it with what was already withheld from your salary or recibos verdes.

Do you have to file?

Most people who earned income in Portugal must file, including employees, self-employed workers and landlords. You may not need to file if your only income was a salary below certain limits, but filing is often worth it anyway because it is how you get a refund of the tax withheld.

The IRS year in 5 stages

Step 1: Validate your invoices in e-fatura

When you give your NIF at the pharmacy, supermarket, school or for your rent, the invoice goes to your e-fatura page. Some invoices need to be classified (for example, is this a health or a general expense?). Check them on Portal das Finanças in e-fatura before the deadline (early March).

Step 2: Check if you can use IRS Automático

If your situation is simple (for example, only a salary in Portugal), Finanças may prepare a provisional return for you (IRS Automático). You only need to check and confirm it. If you do nothing, it becomes final at the end of the deadline.

Step 3: Submit the return (Modelo 3)

Otherwise, log in with your Portal das Finanças password and go to IRS → Entregar Declaração. The main form is Modelo 3, and each type of income goes in an annex:

Much of the data is pre-filled from what your employer and the e-fatura system reported. Always compare it with your own payslips and receipts, then click Validar and fix any errors before submitting.

Step 4: Married or with a partner? Choose joint or separate

Married couples and registered partners (união de facto) can choose joint taxation (tributação conjunta) or separate. The portal shows a simulation of both. Pick the cheaper one.

Main deductions (2025 income)

Your first year in Portugal

In the year you arrive, you may be a resident for only part of the year. Income before your arrival is generally declared differently from income after it. This is where many immigrants make mistakes, and the result can be a much higher tax bill. Get help for your first return.

Refund or payment

• Finanças sends the assessment (nota de liquidação), normally by 31 July
• Refunds go to the IBAN registered on the portal. Make sure it is correct
• If you have to pay, the deadline is 31 August

Frequently asked questions

I submitted with an error. What now?

You can submit a replacement return (declaração de substituição). Within the deadline there is no penalty.

I missed the 30 June deadline.

Submit as soon as possible. There is a fine, which is reduced if you regularise voluntarily before Finanças notifies you.

Do I declare income from Pakistan, India or Bangladesh?

If you are resident in Portugal, you must declare your worldwide income in Annex J. Double tax treaties can prevent paying twice.

Official sources

• idealista – Calendário do IRS 2026
• DECO PROteste – Prazos IRS 2026
• Orçamento Fácil – Deduções IRS 2026
• Portal das Finanças

This guide is general information, checked against official sources on 28 September 2026. Rules and portals in Portugal change often, so confirm the current rules with the official source before you act. It is not legal advice.