Once you are a Portuguese tax resident, you file an annual IRS return covering your worldwide income. New residents often miss the window or the right annex. Test what you know.
IRS returns are filed between 1 April and 30 June for the previous year's income — for example, 2025 income was filed from 1 April to 30 June 2026.
Personal income tax is filed on the Modelo 3 form, submitted online through the Portal das Finanças, with annexes depending on your types of income.
Foreign-source income is declared on Annex J. Annex A covers employment, B self-employment, F rental income, G capital gains and H deductions.
Rental income from property (rendimentos prediais) goes on Annex F of the Modelo 3.
For simpler cases, the tax authority prepares a provisional return and submits it automatically on 30 June if you take no action. Review it if you have foreign income, property sales or major deductions.
Salaried employees and pensioners are often covered by IRS Automático, but freelancers and people with rental income, capital gains or foreign income usually need to file a full Modelo 3.
The tax authority issues the assessment notice (nota de liquidação) by 31 July, and any tax owed is generally due by the end of August.
This quiz is general information based on Portuguese rules in force on the review date above, not legal advice. Immigration thresholds change every January with the minimum wage, and laws change often. Confirm your case with a lawyer before applying.