Anexo J
Published 30 October 2026, 20:39
Anexo J da declaração de IRS
The annex to the return for income from abroad: salary, rent, dividends, interest, property sales. Bank accounts abroad are also declared there. For people who have moved here, this is usually the most troublesome part of the return.
Where you come across it. The IRS return, if you have income or accounts outside Portugal.
Tax paid in another country is not credited automatically: you have to declare it separately for the double taxation agreement to apply.
Guides
How to file your first IRS return in Portugal What happens if you do not declare income in Portugal How to calculate and pay IRS income tax in Portugal How to deal with NHR and apply for IFICI in Portugal How to pay tax on cryptocurrency in Portugal Pensions in Portugal: retirement age, contribution record and how a pension is awarded