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How does tax declaration work in Portugal?

Information on how to submit your personal income tax report in Portugal.

Taxpayers must prepare and submit their annual tax returns between April 1st and June 30th each year.

You will receive a year-end statement from all entities that have paid you income with information about your annual income, social security contributions, and withholdings.


With such documents, you must double-check if the information matches the figures the Tax Authority will provide in your pre-filled tax return.

  • If everything is correct, you just need to submit the automatic tax return and wait for the final assessment. You may have to pay or be reimbursed.
  • If something is not right, you must try to find out with the entity(ies) that have paid you income the reason for the divergence.

To complete this, you need to access your private environment on the Tax Authority website; To access the Tax Authority online services you need to have your own credentials.

If you still do not have your credentials then, please request them here. The Tax Authority will send you the credentials by post, to the address you have stated.

How to file your IRS Declaration in Portugal

As a Portuguese tax resident in 2022, you will need to collect information about your worldwide income, including taxable income and exempt income earned in 2022 as well as tax paid abroad. The tax return includes the following types of income:
  • Category A: Employment income
  • Category B: Business and professional income (Self-employment income)
  • Category E: Investment income (eg. interests, dividends, etc.)
  • Category F: Rental income
  • Category G: Capital gains (eg. the sale of shares, the sale of investment funds, the sale of real estate, and other financial products, etc)
  • Category H: Pensions
You will also need to include the IBANs of all your foreign bank accounts in Annex J (this annexe must be used to identify all the income sourced abroad and the foreign bank accounts).
 
The tax authority's system already provides an automatic and provisional income tax return statement. If during 2022 you only received employment income and your personal data is correct in the tax authority's system, simply access the tax authority's online services ("Portal das Finanças"), check that the information contained in the tax return is correct, and if so, submit the pre-filled automatic tax return.
If you meet the conditions to submit this automatic tax return and do not check the data, the system will process the tax return automatically after June 30th.
 
With the above said, the taxpayer must verify that the automatic provisional tax return made available by the tax authority corresponds to his specific tax situation in all elements, on the date of December 31, 2022. Namely, personal elements (name, taxpayer number, marital status, household) as well as material elements (income, withholding tax, social contributions, expenses for tax deduction, IBAN, etc.). Take into consideration that if you benefit from a special tax regime, such as non-habitual resident, you will need to add more information and you cannot use the automatic provisional tax return.

This is not tax advice, and the submission of tax declarations is the individual taxpayer's responsibility. Should you need some tax advisory services due to the complexity of your income sources and cross-border taxation issues, we can recommend a consultant.