Income Tax Return

On this page you will find information on the personal income tax return. Individuals resident for tax purposes in Portugal, or non-residents who obtain income here (with the exception of certain situations), are required to submit this tax return.

This tax return must be filed between April 1st and June 30th of the year following that in which the income was obtained and should be submitted electronically in the individual’s personal area of the Portuguese tax authorities’ website.

Individuals who are tax residents in Portugal or non-tax residents who obtain income here are obliged to submit this declaration (with the exception of certain situations).

Only earned income should be reported in the tax return. In this return no assets should be reported or communicated. However, it is mandatory to identify the foreign bank accounts owned by the people who compose the household.

The tax return must be filed between April 1 and June 30 of the year following the year in which the income was earned. If you need to claim foreign tax credit you may postpone filing your tax return until 31 December. If the return is not filed, or is filed after the legal deadline, you may incur a penalty and the payment of compensatory interest (calculated at an annual rate of 4% on the amount of tax owed).

The tax return is submitted electronically through your personal area of the Portal das Finanças. In case you are not registered in Portal das Finanças, you should request an access password.

This password can be requested electronically and will be sent within 5 working days to your fiscal address registered in the tax authority system (e.g. if you are still registered as a non-tax resident this password will be sent to your address abroad or to the Portuguese address of your fiscal representative if you have appointed one).

Alternatively this password may be requested at a Tax Office, in which case you will obtain the password on the same day.

If you have been married or living together for at least 2 years you can file the tax return together with your spouse/cohabiting partner. The option to file jointly or separately can be taken annually, and it is not mandatory to file the tax return jointly.

To assist you in preparing your tax return we will need the following information and documents:

– Tax identification numbers of the people in the household;

– Access Password to the Portal das Finanças of the people in the household;

– Supporting documents of the income received;

– Identification of the IBAN and SWIFT code of the bank accounts of the people that compose the household.

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