IRS 2026 - The essential guide on deadlines and obligations

The month of April marks the beginning of one of the most important tax obligations for residents in Portugal: the annual IRS tax return. This year, the filing period runs from April 1st to June 30th, and early organization is the key to avoiding fines and ensuring you receive the refund you are owed.

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The Calendar you cannot forget

Although the filing deadline ends at the end of June, the critical dates are happening now:

• April 1st to June 30th: Official period for submitting the tax return (Modelo 3) or confirming the Automatic IRS.
• Until August 31st: Deadline for the Tax Authority (AT) to issue the tax settlement note. This is when you receive your refund or the payment guide.
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Who is required to file?

Filing a tax return is not optional for most residents in Portugal. You must proceed with the process if, in 2025:

1. You earned income from dependent work (salaries) or pensions above 8,500 Euro.
2. You are a self-employed worker (Recibos Verdes), even if you had no turnover.
3. You received rental income or obtained capital gains (sale of property, shares, or crypto assets).
4. You hold accounts or receive income from abroad.

Note: Even if you are exempt, in many cases, filing a return is necessary to maintain social benefits or to ensure the refund of withholdings made in excess during the year.
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The risk of leaving it until the end

Submitting the declaration in the final days of June is a common mistake. Portal errors, failures in invoice communication, or last-minute doubts about complex annexes can lead to delays and the fines for late filing can be heavy.‍

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Do you want to ensure that your tax return is submitted without errors and with the maximum tax benefit?

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‍Do not take unnecessary risks. At E-Golden, we analyze your specific situation to ensure that you do not pay a single cent more than what is due.

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Speak with our specialists now and schedule your filing

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