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Filing an income tax return (IRS)

People who earn an income must file a personal income tax (IRS) return every year.

The tax return is filed online on the Tax Office (AT) website between April and June. If you need help filling in your tax return, you can go to any of the Citizen Spots, Tax Offices or local council offices that provide help with this. Download this list to find out where you can ask for help.

Service channels

Find out where you can do the service and what the advantages of each channel

  • Online

    To submit your IRS tax return, you will need your Tax Identification Number and password to access the Finance Portal.

    Free of charge

    If you file your IRS jointly with other people (e.g. spouse or child), you need to have everyone's authentication data with you.

  • See the list of places where you can ask for help when submitting your personal income tax return. If you file your IRS jointly with other people (e.g. spouse or child), you need to have everyone's authentication details with you.

    Free of charge


    In the Citizen Spots that help you file your personal income tax return, you can also create a Digital Mobile Key to log in to the Tax Office Portal, if necessary.

Who can filing an income tax return (IRS)?

  • Natural persons resident in Portugal who have earned income that requires them to file a personal income tax return. The tax return must include the income of any dependants who are under the taxpayer’s care or joint custody.

  • Natural persons resident abroad who have earned income in Portugal (property income or capital gains) on which they have not yet paid tax, and must therefore declare it in the personal income tax return (i.e. the income has not been subject to withholding tax).

  • Some people may be exempt from filing a personal income tax return.

    To find out whether you need to file a tax return, see the leaflet ‘Automatic personal income tax – Automatic return for 2023 income’.

     

When can you filing an income tax return (IRS)?

Between 1 April and 30 June of the following year to the earning of returns (for example, the tax return statement of 2023 must be submitted between 1 April and 30 June of 2024).

Where do I file my personal income tax return?

The return must be filed online on the Tax Office (AT) website between April and June. To file your personal income tax return, you will need to sign in using a Digital Mobile Key, a Citizen Card or your tax identification number, along with your password to access the Tax Office website.

If you file your personal income tax return jointly with other people (such as your spouse or child(ren)), you will need everyone’s sign-in details to hand.

If you need help filling in your tax return, you can go to any of the Citizen Spots, Tax Offices or local council offices that provide help with this. Download this list to find out where you can ask for help.

The 21 Citizen Spots where you can get support in filling in and submitting your tax return are:

Aveiro

Braga

Castelo Branco

Faro

Guarda

Lisboa

Portalegre

Santarém

Viseu

What are the documents and requirements to filing an income tax return (IRS)?

  • To file your personal income tax return, you will need your tax identification number and your password to access the Portal das Finanças.

  • If you submit your tax return together with other people (for instance, a spouse or children), you must bring their authentication data with you.

What is the price to filing an income tax return (IRS)?

It is free of charge. 

How filing an income tax return (IRS)?

You must file it online, on the Portal das Finanças website. In most cases, the form will be pre-filled automatically by the Tax Office, and all you have to do is submit it. Always check the figures before filing your tax return.

If you need help filling in your tax return, you can go to any of the Citizen Spots, Tax Offices or local council offices that provide help with this. Download this list to find out where you can ask for help.

Before you file your tax return, you can always run a simulation of the amount that you have to pay or will receive.

Filing your personal income tax return on the Tax Office website

  1. Go to the ‘File a Personal Income Tax Return’ page of the Tax Office website.
  2. Sign in.
  3. Select ‘Entregar a 1.ª declaração e declarações de substituição’ (‘File an initial or replacement tax return’).

If you go to a Tax Office to ask for help in filling in your tax return, take your tax information with you. If you’re submitting a joint personal income tax return, take the tax information of everyone included on the tax return