IRS Tax Return in Portugal: Who Files, When and How
Every spring, residents of Portugal report the previous year's income on the Portal das Finanças. The rules for newcomers, couples and late filers are worth knowing before April.
The Portuguese personal income tax return, the IRS (Imposto sobre o Rendimento das Pessoas Singulares), is filed online on the Portal das Finanças from 1 April to 30 June, covering the previous calendar year. Tax residents with income above the exemption limits must file, and many employees and pensioners can confirm a pre-filled IRS Automático return.
Refunds for returns filed on time are due by 31 August under the IRS Code. Rules below are as of November 2026, ahead of the 2027 filing season for 2026 income.
Who has to file an IRS return?
Most people who are tax resident in Portugal and had income during the year must file. Under article 16 of the IRS Code you are resident if you spent more than 183 days in Portugal in any 12-month period starting or ending in the year, or had a home here on any day of that period that suggests you intend to keep it as your usual residence.
Article 58 exempts a few cases, such as people whose only income was employment or pension income of €8,500 or less with no tax withheld, or only income taxed at flat special rates. Anyone may still file voluntarily, and the exemption does not apply if you opt for joint filing. Non-residents with Portuguese income, such as rent from a flat in Lisbon, generally have their own filing obligations.
When is the deadline and what happens if I file late?
The window is 1 April to 30 June, whether or not 30 June is a working day, as set in article 60 of the IRS Code. If you are waiting for a foreign tax credit figure that the source country has not set, you can tell Finanças within the normal window and the deadline extends to 31 December.
Filing late is a tax offence. Article 116 of the General Regime for Tax Offences (RGIT) sets a fine range of €150 to €3,750, and the fine can be reduced if you file on your own before Finanças notifies you. A late return also loses the 31 August refund schedule.
What is IRS Automático?
IRS Automático is a provisional return that Finanças prepares for eligible taxpayers, usually residents whose income is employment or pension income paid in Portugal, using data from employers, invoices and banks. You log in, check it and confirm it.
- Log in to the Portal das Finanças with your NIF and password (senha) or the Digital Mobile Key (Chave Móvel Digital).
- Check the household data, dependants and the IBAN for refunds.
- Review the deductions for health, education, housing and general expenses, which come from invoices with your NIF.
- Confirm the provisional return, or switch to a normal return if something is missing, such as foreign income.
- Keep the proof of submission.
If you are eligible and do nothing by 30 June, the provisional return generally becomes final. That is convenient, but it also means missing foreign income or a wrong household setup can become your official return.
Should a couple file jointly or separately?
Separate filing is the default for married couples and partners in a de facto union (união de facto); joint filing is an option both must choose on the return, and it is valid only for that year, under article 59 of the IRS Code. With separate filing, each spouse declares their own income and 50% of the dependants’ income.
The Portal das Finanças simulator calculates both options before you submit, so run it each year. Joint filing tends to help when one partner earns much less than the other, but the simulator gives the actual figure for your case.
How does my first year as a resident work?
Portugal splits the year. Under article 16(3) of the IRS Code, you become resident from the first day of your stay in Portugal, unless you were resident on any day of the previous year. Income before that date is treated under non-resident rules, and income after it as resident income, worldwide.
Before your first filing season, change your NIF address to resident status, which you must do within 60 days of becoming resident. Our guide to the NIF and changing it to resident covers the steps. If you moved for work in a qualifying role, look at the IFICI tax regime, which has its own application deadline.
When will I get my refund?
For returns filed by 30 June, Finanças must assess the tax by 31 July (article 77) and refund any excess by 31 August (articles 96 and 97). Many refunds arrive earlier. The same date is the deadline for paying if you owe tax.
| Step (2027 filing season, for 2026 income) | Legal deadline |
|---|---|
| File the return | 1 April to 30 June 2027 |
| Finanças assesses the tax | 31 July 2027 |
| Refund paid, or tax due paid by you | 31 August 2027 |
| Foreign tax credit not yet known (extension) | 31 December 2027 |
Keep your IBAN up to date on the portal, since refunds are paid by bank transfer.
Bottom line
The return is the end of a year-long paper trail: invoices with your NIF, a resident address registered in time and the right household data. People who are self-employed under recibos verdes or have foreign income usually need a full return and often a certified accountant (contabilista certificado).
FAQ
Can I file the IRS return in English?
The Portal das Finanças forms are in Portuguese. Many residents use the simulator and the help pages, or hire a certified accountant for the first year.
Do I declare foreign income?
Tax residents declare worldwide income, with credits for foreign tax under double tax treaties where they apply. Foreign income usually rules out IRS Automático.
Can I correct a return after submitting it?
Yes, by filing a replacement return (declaração de substituição) on the portal. The IRS Code also requires a new return within 30 days of any fact that changes income already declared.
What if I lived in Portugal less than 183 days?
You can still be resident if you had a home here that suggests you intend to live in it as your usual residence. If neither test applies, you are non-resident for that year.
