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Short answer: Modelo 3 is the annual Portuguese IRS returnFiling options and what they includeReporting foreign income in your Portuguese returnDates and scope for 2025 income filed in 2026Filing obligations outside PortugalHow filing worksShort 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
Filing options and what they include
The two products below have fixed fees, shown in the payment form.
IRS Portugal 2025 (Modelo 3 filing)
Modelo 3 preparation and filing, foreign-income annexes where applicable, e-Fatura validation and a plain-English summary. This product covers the Portuguese return.
IRS Portugal 2025 + U.S. 2025
Includes the Portuguese return above, prepared by Taxbordr, and the 2025 U.S. federal return, prepared by a U.S. filing partner. State returns are excluded. Before paying, contact us to confirm the required forms, included work and who prepares each return. Other countries and additional work require a separate written scope.
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.
What’s Included
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)
We confirm the preparation timetable after reviewing the necessary documents and accepting the work. Contact us before paying if a filing deadline is approaching or has passed.
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
Filing obligations outside Portugal
If you also need the 2025 U.S. federal return, contact us before choosing the Portugal + U.S. product. Taxbordr prepares the Portuguese return; a partner prepares the U.S. federal return. We confirm the required forms and scope before payment. State returns and additional work are excluded unless agreed separately in writing.
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
We request sensitive identifiers only after payment through the Taxbordr filing details form.
Home-country coordination
Foreign returns are not prepared unless separately agreed in writing
How filing works
Confirm the filing service
For a late or replacement return, contact us before paying to confirm the procedure, the work required and availability.
Complete your filing details
After payment, you receive confirmation and complete the filing details Taxbordr needs.
Send the requested documents
Taxbordr will tell you which documents are needed and where to send them. Do not send tax details by email.
Review, approve and submit
We prepare the return, send a draft for approval, and file through Portal das Finanças once you approve.
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 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 in intake 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.
What if I have U.S. obligations after buying Portugal-only filing?
If you have not paid yet, contact us to confirm the Portugal + U.S. scope: Taxbordr prepares the Portuguese return and a partner prepares the U.S. federal return. If you already paid for Portugal-only filing, contact us before buying another product so we can confirm the additional work and avoid duplicate payment.
Where can I check the filing service and its scope?
See the Annual Portugal Tax Return service for the work included and agreed separately. For a late or replacement return, contact us before paying.
