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IRS tax return Portugal 2026: deadline and step by step

Updated 25 October 2026· Checked against official sources

Ler em português

Every year, anyone who had income in Portugal must file an IRS tax return (IRS, Imposto sobre o Rendimento das Pessoas Singulares — personal income tax). Filing is always online, on the Portal das Finanças, and it can be as simple as confirming a return that is already filled in.

What is the IRS deadline in 2026?

Art. 60 of the IRS Code sets a single deadline: from 1 April to 30 June of the year after the income, even if the last day is not a working day.

Source: the Tax Authority (AT) page Principais prazos do IRS. So:

• 2025 income was declared between 1 April and 30 June 2026.
• 2026 income is declared between 1 April and 30 June 2027.

Before April, approve pending invoices in e-Fatura (in Portuguese): the expenses shown there are the ones the AT uses for deductible expenses (in Portuguese).

There is one exception: people with foreign income who have the right to a tax credit, and whose foreign tax has not yet been calculated, can have the deadline extended to 31 December, as long as they tell the AT within the normal deadline (art. 60, nos. 3 and 4).

Automatic IRS or Modelo 3: which one is for me?

Automatic IRS (IRS automático) — the AT prepares a provisional return with the data it already has. It covers taxpayers with simple income (for example, a salary or pension earned only in Portugal). You only need to check and confirm it. See the full guide to automatic IRS (in Portuguese).

Modelo 3 — the “normal” return, which you fill in yourself (the portal pre-fills a large part). It is compulsory when you are not covered by automatic IRS or when automatic IRS does not reflect your situation: rental income, capital gains, foreign income, special schemes, etc.

Even if automatic IRS is available, it is a good idea to reject it and file the Modelo 3 if:

• your income or withholdings are wrong;
• you are married or in a civil partnership (união de facto) and joint taxation is better for you;
• you want deductions that do not appear automatically.

How to file your IRS tax return in Portugal, step by step

1. Go to portaldasfinancas.gov.pt and log in with your NIF and password or with Chave Móvel Digital. If you do not have access, see Portal das Finanças login.
2. Look for IRS › Entregar Declaração (File return) (or “Declaração Automática de Rendimentos” if you have it).
3. Choose the income year and how you want to fill it in (on the portal or by uploading a file).
4. On the Rosto (front page), confirm your household: marital status, spouse, dependants (in Portuguese) and, if relevant, the choice of joint taxation.
5. Use Pré-preenchimento (pre-fill) to import income and withholdings reported by your employers and payers.
6. Add the annexes you need (see the table below) and check the amounts.
7. Click Validar (Validate) and fix errors and warnings.
8. Click Simular (Simulate). If you are married, simulate separate and joint taxation and choose the better one.
9. Click Submeter (Submit). Keep the receipt with the return’s identification number.
10. Follow the status in IRS › Consultar Declaração. The result arrives with the assessment note (nota de liquidação); see the guide to the IRS refund (in Portuguese).

Which IRS annexes exist and when do I use them?

Annexes A and H are usually pre-filled; G and J you normally fill in yourself.

Example (illustrative): Marta is an employee and rented out a one-bedroom flat in 2026. In 2027 she files the Modelo 3 with annex A (salary, pre-filled) and annex F (rents received and property expenses). Because she has rental income, she will probably not be covered by automatic IRS.

What if I miss the IRS deadline?

Filing late does not stop you from filing: the portal still accepts the return. But there are consequences:

• Fine: not filing or filing late can be punished with a fine of 150 € to 3 750 € (art. 116 of the RGIT). It does not apply to people who were excused from filing.
• Later refund: the 31 August deadline only applies to returns filed on time.
• Interest: if you owe tax and pay late, interest may be added.

How to keep the damage small:

1. File the return as soon as possible, before the AT notifies you.
2. On the Portal das Finanças, ask for a reduced fine (look for “Pedido de redução de coima” / “Coimas”).
3. Under art. 30 of the RGIT, if you ask before any official report, complaint or inspection, the fine goes down to 12,5% of the legal minimum — 18,75 € for the 150 € fine — as long as you pay it and fix your situation within 30 days of being notified.

Common mistakes

• Forgetting your IBAN. Without an IBAN registered on the portal, your refund is delayed.
• Not confirming automatic IRS. It becomes final on 30 June with separate taxation and without IRS Jovem.
• Out-of-date household details. A child who does not appear as a dependant can cost you a deduction of 600 € or more.
• Missing annex G after selling a house or shares: the AT gets this information in other ways and cross-checks it.
• Ignoring foreign income. Tax residents declare their worldwide income in annex J.
• Forgetting to choose IRS Jovem in annexes A or B.
• Moving house without changing your tax address (in Portuguese), which affects notifications and some deductions.

To see which bracket you are in, check the IRS brackets table (in Portuguese).