IRS

Published 5 November 2026, 22:39

Imposto sobre o Rendimento das Pessoas Singulares

Personal income tax, similar to the income tax you know from elsewhere; the rate rises with income. A tax resident declares all their income, including income earned abroad. The return for the previous year is filed in spring through the Portal das Finanças: in 2026 the window ran from 1 April to 30 June.

Where you come across it. Once a year: the Modelo 3 return and its annexes, filed in your tax account.

Here IRS is the name of the tax itself, not of an agency; the American agency with the same initials has nothing to do with it. And a filed return does not, on its own, prove that the person lived in the country: it can be filed from abroad too.

Official website: portaldasfinancas.gov.pt

Guides

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