IRS Tax Return 2026

HVR files your Portuguese IRS return from start to finish: a certified accountant reviews your income and tax credits, compares joint and separate taxation and submits the return on the Portal das Finanças. The process is online and prices are fixed, from €100 + VAT. Returns are filed from 1 April to 30 June (Article 60 of the IRS Code).

Who this service is for

  • Employees and pensioners (categories A and H) who want to check the automatic return or add tax credits the Tax Authority did not pick up.
  • Self-employed workers issuing green receipts (category B).
  • Landlords with rental income (Annex F).
  • Anyone who sold property, shares, ETFs or crypto-assets (Annex G).
  • Anyone with income from abroad or bank accounts outside Portugal (Annex J).
  • Couples and families who want to know whether joint taxation pays off.

What is included

Every pack includes a review of the year's income, a check of the tax credits the Tax Authority calculated from e-Fatura invoices, a comparison of joint and separate taxation where relevant, completion of the annexes covered by the pack, submission to the Tax Authority and the filing receipt. Income that needs extra annexes (E, F, G or J) adds a fixed amount, calculated automatically before you pay and published in the IRS price table.

How it works

  1. Create your account in the IRS area of the site with an email and password.
  2. Answer the form about your household, types of income, property and foreign income.
  3. Upload the documents the form asks for.
  4. Pay online. The team reviews, prepares and submits the return, and you can follow its status in your account.

Key dates

  • By the end of February: the previous year's invoices must be reported to count for tax credits; the Tax Authority shows the amount by 15 March and you can dispute it until 31 March (Article 78-B(5) to (7) of the IRS Code).
  • 1 April to 30 June: filing period (Article 60(1) of the IRS Code). 2025 income was filed in 2026; 2026 income is filed between 1 April and 30 June 2027.
  • By 31 August: payment, when the assessment shows tax to pay (Article 97(1)(a) of the IRS Code).

For a full explanation of annexes, tax credits and common mistakes, see the IRS guide. If you run a company or a self-employed activity and need monthly support, see HVR accounting.

Frequently asked questions

How much does HVR charge to file an IRS return?

A return for employees and pensioners (Annexes A and H) costs from €100 + VAT, and from €120 + VAT with self-employment income (Annex B). Couples and families pay the same as the equivalent individual return, because a joint return is a single return. Extra annexes have fixed prices: Annex F from €50, Annex J €75 per country, Annex G €100 per property sold and from €75 for shares, ETFs and crypto-assets, all + VAT. A tax consultation session of up to 1 hour costs €100 + VAT and is credited if you hire another service.

Do I have to file an IRS return?

As a rule, yes. You are exempt only if, during the year, your sole income was employment income or pensions of up to €8,500 with no tax withheld, or income taxed at flat withholding rates that you do not elect to aggregate (Article 58(1) of the IRS Code). The exemption does not apply if you elect joint taxation (Article 58(3)(a)).

Which documents should I prepare?

It depends on your situation, and the online form tells you what is missing. The most common are the annual income statement from your employer, the green receipts you issued, rental contracts and rent received, property purchase and sale deeds, annual statements from your broker or crypto platform, and proof of income earned abroad.

What happens if I file late?

The return still has to be filed. Filing after the legal deadline is punishable by a fine of €150 to €3,750 (Article 116(1) of the RGIT, the General Regime for Tax Offences), so it is better to regularise as soon as possible.

Can I ask for an urgent filing?

Yes. The Urgent option is for people who need the return filed within 48 hours and costs €40 + VAT. During the normal filing period, from 1 April to 30 June, urgency is not charged.