IRS Declaration – Portugal Income Tax Return

The IRS (Imposto sobre o Rendimento das Pessoas Singulares) is the annual personal income tax declaration in Portugal.
It must be submitted to the Portuguese Tax Authority (Autoridade Tributária e Aduaneira) by all individuals who are tax residents in Portugal, as well as by non-residents who earn income within Portuguese territory.

Filing your IRS declaration confirms that your tax obligations have been fulfilled and allows you to benefit from deductions or refunds for expenses related to housing, healthcare, education, family, insurance, and other eligible categories.

Skip the details and start your IRS application now: Go to the Form

If we assist you with your IRS submission, you will be able to:

• Avoid mistakes and missed deductions
• Save time and effort
• Ensure your declaration is correctly filled and submitted on time
• Increase your potential refund or reduce the amount of tax due

You are required to file an IRS declaration in Portugal if you belong to any of the following categories:

• You are a Portuguese tax resident, regardless of whether your income originates in Portugal or abroad.
• You are a non-resident who earns income in Portugal (for example, rental income, employment, or freelance income).

Even if you had no income during the tax year, in some situations (e.g. joint filing, dependents, previous IRS credits) you may still be required or advised to submit the declaration.

Key Deadlines

Verification of invoices (e-Fatura):

All taxpayers must verify and confirm their invoices on the e-Fatura. This step is essential to ensure your eligible deductions are correctly counted (for example, medical, educational, and general family expenses).

IRS filing period:

The annual IRS declaration must be submitted between 1 April and 30 June.
This applies to income earned during the previous calendar year (e.g., the 2025 declaration covers income from 2024).

Refunds and payments:

If a refund is due, it is usually processed within 15 to 60 days after submission.

Do you qualify as a tax resident in Portugal (living 183+ days per year or having habitual residence)?YesNo

First Name *

Last Name *

Email Address *

Phone *

Choose your statusSingleMarriedCohabitingDivorcedWidowed

Do you have children under 25 year old (studying without incomes) in your household?NoYes

Number of children

Do you care for elderly relatives in your home or in a nursing home?NoYes

Number of dependents

Would you like to file your IRS declaration jointly with your spouse or partner?No, individual filingYes, joint filing

Did you have any changes in your household in the last year? (such as marriage, divorce, birth or adoption of a child, a dependent becoming independent, etc.)NoYes

Household changes details

Are you currently under a special tax regime in Portugal (such as NHR or IFICI)?Yes, NHR (Non-Habitual Resident)Yes, IFICI regimeNo

Your Income is fromCategory A – Employment income (salary, wages)Category B – Self-employment / Freelance activity (recibos verdes)Category D – Intellectual property / Royalties / Authors’ rightsCategory E – Capital income (interest, dividends, investments)Category F – Real estate income (rental income from property)Category G – Capital gains (sale of property, shares, crypto, or other assets)Category H – Pensions (domestic or foreign)Category J – Foreign income (applicable to any income category A–H if sourced abroad)Other income

Description of Foreign income

Description of other income

Deductions and Eligible ExpensesPlease indicate which types of expenses you wish to include for IRS deductions:Healthcare expenses / Health insurancePayments of membership fees to professional Portuguese organizations (e.g., Ordens such as Ordem dos Médicos, Ordem dos Advogados, Ordem dos Enfermeiros; Sindicatos such as Sindicato dos Professores, Sindicato dos Trabalhadores da Função Pública, etc.)Registered rental contractMortgage contract for a permanent residence in Portugal signed before 01/01/2012Retirement / Pension Savings Plan contributions

Description of other eligible deductions

Were these expenses already validated in the e-Fatura portal?YesNo / Not sure

If not, would you like us to handle the validation process for you?(This must be completed before the annual IRS deadline for invoice validation, which is February 25 each year for the previous tax year.)YesNo

I/we paid Alimony These payments are accepted if they have been ordered by a court.NoYes

Alimony details

We made Donations to CharitiesNoYes

Description of donations

I agree to the processing of my personal data and to be contacted for follow-up purposes. *To complete your IRS declaration, we will later need additional personal details such as: NIF (yours, spouse/partner and dependents if applicable) IBAN (for potential tax refunds) Access password to the Portuguese Tax Portal (Portal das Finanças) Spouse or partner information (if filing jointly) Dependent details (name, NIF, date of birth, etc.) For GDPR and security reasons, we do not collect this information through the online form. Once we review your submission, we will contact you securely and request these details using a protected method (encrypted email or other secure channel).Yes

I hereby authorize the processing *of my personal data strictly for the purposes of assessing my tax position, preparing my IRS declaration, and performing any actions reasonably required for such services. I also consent to being contacted for follow-up or the provision of further documentation. I understand that any sensitive or confidential data will be requested and transmitted securely, and processed in accordance with the GDPR and all relevant data protection regulations.Yes

Important note on sensitive personal data *To complete your IRS declaration, we will later need additional personal details such as: NIF (yours, spouse/partner and dependents if applicable) IBAN (for potential tax refunds) Access password to the Portuguese Tax Portal (Portal das Finanças) Spouse or partner information (if filing jointly) Dependent details (name, NIF, date of birth, etc.) For GDPR and security reasons, we do not collect this information through the online form. Once we review your submission, we will contact you securely and request these details using a protected method (encrypted email or other secure channel). Please do not enter or send any passwords through this form. Security Recommendation After your IRS declaration is submitted on your behalf, we strongly recommend changing your Portal das Finanças password as a best security practice.I have read and understood

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