IRS Guide 2026

Each year's Portuguese IRS return is filed between 1 April and 30 June of the following year (Article 60 of the IRS Code). This guide explains who must file, which annex covers each type of income, which tax credits reduce the bill and the mistakes that cost the most, with the legal basis for every rule.

Who must file

As a rule, every resident with income subject to IRS. The only exemption covers people whose sole income in the year was employment income or pensions of up to €8,500 with no tax withheld, or income taxed at flat withholding rates that they do not elect to aggregate (Article 58(1) of the IRS Code). Anyone who elects joint taxation must always file (Article 58(3)). Self-employed workers, landlords and anyone who sold property or shares file regardless of the amount.

IRS calendar

• End of February: deadline for the previous year's invoices to be reported to the Tax Authority; the tax credit amounts are shown by 15 March and can be disputed 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).
• 31 August: payment deadline, if tax is due (Article 97(1)(a) of the IRS Code).
• 30 days after a new event that changes income already declared: file a new return (Article 60(2)).
• By 31 December: extended deadline for taxpayers entitled to a foreign tax credit whose amount is not yet set in the source country, provided they notify the Tax Authority within the normal period (Article 60(3) and (4)).

Which annex covers which income

• Annex A – employment income and pensions.
• Annex B – self-employment under the simplified regime; Annex C – with organised accounting.
• Annex E – capital income, when you elect to aggregate it.
• Annex F – rental income.
• Annex G – capital gains: sales of property, shares, ETFs and crypto-assets.
• Annex H – tax benefits and tax credits.
• Annex J – income earned abroad.
• Annex L – income under the non-habitual resident (NHR) and IFICI regimes.

Most common tax credits

• General household expenses: 35% of the amount, up to €250 per taxpayer; 45% and up to €335 for single-parent families (Article 78-B of the IRS Code).
• Health: 15%, up to €1,000 per household (Article 78-C).
• Education and training: 30%, up to €800 per household (Article 78-D).
• Rent on your permanent home: 15% of rent paid, up to €700 for 2025 income (Article 78-E(1)(a) of the IRS Code and Law 36/2024), €900 for 2026 income (Article 15(1) of Decree-Law 97/2026) and €1,000 from 2027 (Article 78-E(10)); taxpayers with lower taxable income may have a higher cap (Article 78-E(4)).

Tax credits only count if invoices carry your tax number (NIF) and are reported in e-Fatura. Check pending invoices before the end of February.

Mistakes that cost money

• Not declaring income earned abroad, including remote work and investments.
• Forgetting dependants' health and education expenses.
• Not validating pending invoices in e-Fatura.
• Choosing separate taxation without simulating joint taxation.
• Misreporting capital gains on ETFs and crypto-assets.

Would you rather have a certified accountant handle it? See the IRS filing service and the price table, from €100 + VAT, or estimate your result with the IRS calculator.

Frequently asked questions

Who does not have to file an IRS return?

Anyone whose only income in the year was employment income or pensions of up to €8,500 with no tax withheld, or income taxed at flat withholding rates that they do not elect to aggregate (Article 58(1) of the IRS Code). Anyone who elects joint taxation must always file (Article 58(3)).

Does the automatic IRS return apply to me?

If you are covered, the Tax Authority posts a provisional return and assessment on the Portal das Finanças, which you can confirm if the data is correct (Article 58-A of the IRS Code). If you neither confirm it nor file another return by 30 June, the provisional return counts as filed, with separate taxation for couples.

When do I have to pay?

When the assessment shows tax to pay, the deadline is 31 August of the filing year (Article 97(1)(a) of the IRS Code).

How much can I claim for health and education?

15% of the whole household's health expenses, capped at €1,000 overall (Article 78-C of the IRS Code), and 30% of education and training expenses, capped at €800 overall (Article 78-D).

What if I file after 30 June?

You must still file. Late filing is punishable by a fine of €150 to €3,750 (Article 116(1) of the RGIT).