How do you file taxes in Portugal in 2026?

If you are tax resident in Portugal and earn income that triggers a declaration duty, you file Modelo 3 online between 1 April and 30 June of the year after the income year. Authentication uses the Finanças password posted to your fiscal address, Cartão de Cidadão, or Chave Móvel Digital. AT often pre-fills a provisional return from employer and invoice data; you still must check categories, dependents, and foreign income before confirming.

Employees usually see Category A wages reported by the employer. Self-employed people who issue recibos verdes (green receipts / electronic invoices for independent activity) generally report Category B income on Anexo B under the simplified regime, or Anexo C if they keep organised accounting. Other annexes cover pensions, rents, capital, and foreign-source income. Some low-income situations are exempt from filing; AT publishes the current exemption leaflet, so verify before assuming silence is safe.

Special incentive regimes for new residents and other preferential schemes change through legislation. Do not treat blog tables of IFICI or older non-habitual rates as current law. Read the live Finanças / AT pages for the year you are declaring, and use a qualified advisor when cross-border income or a special regime is material.

AT posts passwords, assessments, and confirmation codes to the morada fiscal (fiscal address) on your NIF record. Update that address when you move; foreign residents without a Citizen Card often have short reporting deadlines (commonly 15 days for ordinary changes, longer when residence status itself changes). Keep the street aligned with paperwork after moving and your lease evidence from how to rent a home.

Workers also need NISS for Segurança Social contributions, which interact with employment and self-employment compliance even though social security is a separate portal. Refunds and payments are smoother once a Portuguese IBAN from open a bank account sits on the Finanças profile.