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    IRS 2025 Portugal: Filing And Correcting Your Modelo 3 Return

    GuideBy Telmo RamosUpdated 7 October 2026Law as at 13 June 20262 min read

    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.

    The Modelo 3 IRS return for 2025 income, with foreign income normally on Anexo J, was due from 1 April to 30 June 2026 (CIRS art. 60(1)). The deadline runs to 31 December 2026 where the creditable foreign tax was still undetermined at 30 June and the AT was notified on or before that date (art. 60(3) and (4)); otherwise an original return filed after 30 June is late.

    Short Answer: Modelo 3 Is The Annual Portuguese 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. For a late or replacement return, contact us before paying to confirm the next step. 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

    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. For a late or replacement return, contact us before paying so we can confirm the procedure, scope and availability. Specific statutory extensions may apply when their conditions are met.

    Assessment, refund or payment timing

    After submission, assessment, refund, or payment timing depends on AT processing and your return facts. We do not promise a refund date or a specific outcome.

    Frequently Asked Questions

    What is the filing deadline?

    The ordinary deadline to file the return for 2025 income was 30 June 2026. If you still need to file or correct a return, contact us before paying so we can confirm the procedure, work required and availability. Specific statutory extensions may apply when their conditions are met.

    How is foreign income handled?

    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?

    If you are filing as a couple, we confirm the relevant filing basis before preparation. The correct route depends on your legal and tax status and should be checked against your facts before filing.

    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.

    Can you guarantee a refund or a specific outcome?

    No. Outcomes depend on your facts, documentation, and tax authority assessment.

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    What is your situation?