pagamento em prestações
Published 8 November 2026, 22:23
pagamento em prestações (paying tax in instalments)
Permission to pay a tax debt in equal monthly instalments instead of a lump sum. For IRS, you apply by 15 September, within 15 days of the voluntary payment deadline (31 August). The number of instalments depends on the size of the debt; no security or bank guarantee is required under this scheme.
Where you come across it. An extra payment due on your IRS return, a tax debt, enforced collection.
The decision is made by the head of the serviço de Finanças for your tax domicile, and only if you owe the AT nothing else. Instalments do not stop late-payment interest (juros de mora): it runs from the day after the deadline and is added separately to each payment slip.