# IRS 2025 Portugal: filing and correcting your Modelo 3 return [Living in Portugal](/living-in-portugal/) Guide Law as at 19 October 2026 2 min read Signed by our advisers · 4.7 on Google, 43 reviews 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. 2026 income This guide covers 2025 income. For 2026 income, filed from 1 April to 30 June 2027, see [IRS 2026: dates and filing](/guides/irs-2026-portugal/). ## Modelo 3: the annual IRS return [Modelo 3](/guides/irs-2026-portugal/) 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](/guides/portugal-foreign-income-tax/) 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](/guides/irs-2026-portugal/) 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. Next step **A 2025 return to file late or correct.** We advise on what to correct and the consequences, then file each year's late or substitute return. [Putting past years right](/services/past-years/) ## 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. This guide is by **[Telmo Ramos](/about/)**, our founder, an economist and member no. 16379 of the Ordem dos Economistas. ## Related guides - Guide · Law as at 19 October 2026 ### [Portugal tax calendar 2026: every deadline](/guides/portugal-tax-calendar-2026/) Next dates: IFICI registration by 15 January 2027 for those becoming tax residents in 2026. The IRS return for 2026 income is filed from 1 April to 30 June 2027. - Article · Law as at 3 July 2026 ### [Portugal 2025-2029 tax plan: proposed vs enacted](/insights/portugal-2025-29-government-plan/) The IRS rate cuts in Portugal's 2025-2029 government programme are law for 2025 and 2026, in the income-tax rate table; later cuts remain proposals. - Guide · Law as at 6 October 2026 ### [Your 2026 return](/guides/irs-2026-portugal/) ## Tell us about your situation We reply within 2 working days with the right service, its price and how to start. ## Tax Consultation A 30-minute call with your adviser, then a follow-up memo within 3 working days after the call. [Book a Tax Consultation](/book/) --- Source: https://taxbordr.com/guides/irs-2025-portugal/ General guidance only. Individual facts govern.