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Short answer: Modelo 3 is the annual Portuguese IRS returnWhy Portugal IRS Filing with Foreign Income Isn’t DIY-FriendlyKey Dates for 2025 Income (Filed in 2026)Prefer Coordinated Filing? Add Home-Country Coordination (Optional)How It WorksShort answer: Modelo 3 is the annual Portuguese IRS return
Modelo 3 is the annual personal income tax return in Portugal. For 2025 income filed in 2026, the ordinary filing window runs from 1 April to 30 June 2026. 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
Portugal-Only Filing
from EUR 500
Fixed fee confirmed in writing before work begins.
Full Modelo 3 (Portugal’s annual income tax return) preparation and filing
Foreign income annexes (Anexo J, the foreign-income annex) where applicable
e-Fatura validation
Plain-English summary of reporting positions
Filing confirmation with key figures
No foreign-filing coordination needed? Choose Portugal-Only Filing.
Portugal + Home-Country Coordination
from EUR 1,500.
Everything in Portugal-Only, plus:
Portugal-side coordination memo for your home-country preparer
Foreign reporting checkpoints, including FBAR reminders for U.S. clients where relevant
Treaty position alignment across both filings
Mismatch and double-reporting review
Foreign tax returns are not prepared unless separately agreed in writing.
1. No foreign-filing coordination needed? Choose Portugal-Only Filing. 2. Portugal + home-country coordination begins at EUR 1,500 and is confirmed in writing before work begins.
Scope and deliverables are confirmed in writing before work begins. The written quote is the amount charged.
Why Portugal IRS Filing with Foreign Income Isn’t DIY-Friendly
If you have income from outside Portugal (employment, pensions, investments, rentals, or capital gains), the correct annexes (for example, Anexo J) and consistent reporting choices matter. Small mistakes can trigger delays, inquiries, or missed deductions. We translate your cross-border facts into a correct, timely filing, with clear boundaries and a defined scope.
Foreign Income (Anexo J)
Correct categorization and supporting detail to reduce follow-up requests
Special Regimes (E.g., NHR / IFICI)
Correct annexing and disclosure positions where applicable
Capital Gains & Crypto
Clear classification and consistent reporting treatment across categories
Key Dates for 2025 Income (Filed in 2026)
Filing Window
Portuguese IRS (Modelo 3) for 2025 income is submitted online from 1 April to 30 June 2026 via the Portal das Finanças.
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.
What’s Included
Standard turnaround: 10 business days from complete document receipt.
- Intake review + clear document checklist
- Annex selection and completion based on your fact pattern (including foreign income annexes where applicable)
- e-Fatura validation and reconciliation
- Draft preparation + a plain-English summary of key reporting positions
- Submission via Portal das Finanças after you approve, with filing confirmation and key figures
- Reasonable clarification loop to finalize the draft (no surprise work without surfacing options)
What’s Not Included
(unless separately scoped)
- Audit representation, litigation, or disputes with the tax authority
- Complex multi-entity or multi-jurisdiction business structures
- Large-volume trading / highly complex capital gains computations beyond standard scope
- Non-standard international reporting that requires separate technical scoping
- Foreign returns unless separately agreed in writing
Prefer Coordinated Filing? Add Home-Country Coordination (Optional)
If you have U.S. or other home-country filing obligations, coordinated preparation reduces mismatch and double-reporting risk across filings. That coordinated route is separate from the standard Portugal-only filing below. Email us before booking if you need the home-country coordination path.
FBAR (Fincen Form 114)
For U.S. clients, FBAR is generally due April 15, with an automatic extension to October 15.
We Do Not Collect Ssn/Itin on This Page
Sensitive identifiers are collected only after payment, via secure upload in the onboarding instructions we send after payment.
Home-country coordination
Foreign returns are not prepared unless separately agreed in writing
How It Works
Receive Onboarding by Email
After payment, we email the onboarding steps, secure document request, and what we need to prepare your filing.
Upload Documents Securely
We collect the required records after payment through the proper onboarding flow, not through public page forms or ordinary email.
Review, Draft, and File
We review the records, prepare the return, send a draft for approval, and file through Portal das Finanças once you approve.
Open the Hosted Payment Page
The payment step opens on Taxbordr's secure hosted HubSpot checkout page.
Primary Sources
These official sources are the starting point for checking current rules before applying them to a client fact pattern.
Frequently Asked Questions
Is This the U.S. IRS?
No. Here, “IRS” refers to Portuguese personal income tax (Imposto sobre o Rendimento das Pessoas Singulares). This service is for Portugal’s annual tax return (Modelo 3), filed online via the Portal das Finanças.
Which Year Is This For?
This is for income earned in 2025 (filed in 2026).
What’s the Filing Deadline?
The filing window for 2025 income is 1 April to 30 June 2026.
How Is Foreign Income Handled?
Foreign-Source Income for Portuguese residents is typically reported via Anexo J, alongside other annexes as needed for your situation.
Can I File Jointly with My Spouse/Partner?
If you are filing as a couple, we confirm the relevant filing basis in intake before preparation. The correct route depends on your legal and tax status and should be checked against your facts before filing.
I’m Under NHR or Another Special Regime. Does That Change Anything?
Possibly. NHR was closed to new entrants effective 1 January 2024 under Law 82/2023. Existing NHR holders with remaining regime years still report through Anexo L. The intake includes a quick flag so we can scope the correct annexes.
Can You Assure a Refund or a Specific Outcome?
No. Outcomes depend on your facts, documentation, and tax authority assessment.
What If I Start Portugal-Only but Later Realize I Have U.S. Obligations?
If you have U.S. or other home-country filing obligations, coordinated preparation reduces mismatch and double-reporting risk across filings. That coordinated route is separate from the standard Portugal-only filing below. Email us before booking if you need the home-country coordination path.
Where Can We Review the Detailed Portugal IRS Filing Guide?
Read our Portugal IRS filing guide for 2025 income: Portugal IRS 2025 Filing Guide.
Is IRS 2025 Portugal the Same as the U.S. IRS?
No. Here, IRS refers to Portuguese personal income tax (Imposto sobre o Rendimento das Pessoas Singulares), not the U.S. IRS. This is Portugal's annual tax return (Modelo 3), filed online via the Portal das Finanças. It covers income earned in 2025 (filed in 2026).
What Is the IRS Portugal 2025 Filing Deadline?
The filing window for 2025 income is 1 April to 30 June 2026. Portuguese IRS (Modelo 3) for 2025 income is submitted online during that window via the Portal das Finanças.
How Is Foreign Income Handled on the IRS 2025 Portugal Return?
Foreign-Source Income for Portuguese residents is typically reported via Anexo J, alongside other annexes as needed for your situation. If you have income from outside Portugal (employment, pensions, investments, rentals, or capital gains), the correct annexes and consistent reporting choices matter.
I Am Under NHR or Another Special Regime, Does That Change My IRS 2025 Return?
Possibly. NHR was closed to new entrants effective 1 January 2024 under Law 82/2023. Existing NHR holders with remaining regime years still report through Anexo L. The intake includes a quick flag so we can scope the correct annexes.
