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    IRS 2025 Portugal: filing and correcting your Modelo 3 return

    GuideLaw as at 19 October 20262 min read

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    In short

    Portugal's IRS return for 2025 income (Modelo 3) was due from 1 April to 30 June 2026, filed online on the Portal das Finanças; residents declare foreign income on Anexo J.

    • The deadline moved to 31 December 2026 only where the foreign tax to credit was still unknown at 30 June and the tax authority was told so by 30 June.
    • Otherwise, a first return filed after 30 June is late.

    Modelo 3: the annual IRS return

    Modelo 3 is the annual personal income tax return in Portugal. The ordinary filing window for 2025 income ran from 1 April to 30 June 2026 and has now closed. Residents usually report worldwide income; foreign-source income normally goes through Anexo J, and IFICI or grandfathered NHR positions may require Anexo L. Before filing, confirm:

    • Resident or non-resident status
    • Income category and country of source
    • Anexo J foreign-income mapping
    • Treaty or foreign-tax-credit position
    • e-Fatura and payment references

    How to file the return yourself

    You file the Modelo 3 on the Portal das Finanças, with your tax number (NIF) and your portal password. A late 2025 return is filed the same way.

    1. Sign in and open the Modelo 3 for 2025.
    2. Start from the pre-filled data, then add the annexes your income needs, such as Anexo A (employment), Anexo B (self-employment), Anexo J (foreign income) and Anexo L (NHR or IFICI).
    3. Check the totals against your records, submit, and keep the proof of submission.
    4. The tax authority then issues the assessment (liquidação), with a refund or an amount to pay by the date it gives.

    Filing late carries a fine, which the law reduces sharply when you file before the tax authority contacts you. The IRS 2026 guide sets out each step in full for the return due by 30 June 2027.

    Reporting foreign income in your Portuguese return

    Employment income, pensions, investments, rent and capital gains can require different annexes and tax treatment. We check the income category, source country and supporting records before preparing the return.

    Foreign income (Anexo J)

    Identify each income type, the source country and any foreign tax paid.

    NHR and IFICI

    Confirm the regime that applies to you and the annexes and supporting information it requires.

    Capital gains and cryptoassets

    Reconcile acquisition values, disposal records and the tax treatment of each relevant transaction.

    Dates and scope for 2025 income filed in 2026

    Filing deadline

    The ordinary filing deadline for 2025 income was 30 June 2026.

    Frequently asked questions

    Where do I declare income from outside Portugal?

    Foreign-source income of Portuguese tax residents is generally reported through Anexo J, alongside other annexes required for the income and regime involved.

    Can I file jointly with my spouse or partner?

    Married couples and qualifying unmarried partners can choose joint assessment. Where both joint and separate assessment are available, comparing the calculations shows which gives the lower tax.

    I have NHR or another special regime. Does that affect my return?

    An existing NHR registration with remaining years, or a case covered by the transitional provisions, can affect the treatment and annexes of your return. IFICI has its own conditions. We identify the applicable regime and necessary records before preparing the return; residence or a visa alone does not establish eligibility.

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