The delivery of Income Tax relating to 2025 income begins tomorrow, April 1st, and runs until June 30th, in a decisive period for taxpayers, as it is at that moment that it is determined whether there is a refund, additional payment or simply a null settlement.
Although the process remains similar to previous years, there are still several details that go unnoticed and that can directly influence the final result, especially at a time when Automatic Income Tax should cover around two million declarations.
According to the (AT), all declarations must be submitted through the Finance Portal, and the final tax calculation is based on this information.
1. A settlement on 2025 income
The submission of the declaration corresponds to the moment in which taxpayers have to declare all income obtained throughout 2025, since in 2026 the amounts earned in the previous year are declared, with the calculation being made on all income between January 1st and December 31st.
As a result of this arrangement, the taxpayer may be in one of three situations: receiving a refund, having additional tax to pay or having no amount to receive or deliver.
2. Delivery is made exclusively on the Finance Portal
Submission of the declaration is carried out online, and the Finance Portal presents a pre-filled declaration based on information communicated by third parties, such as employers, banks, insurance companies, hospitals, universities or landlords.
If the taxpayer does not have access to the internet, they can schedule a face-to-face appointment at a Federal Revenue office to complete the form with support.
3. Automatic IRS can simplify the process
Delivery can be made through the Automatic IRS, which is intended for simpler tax situations, covering employees, pensioners and some self-employed workers.
Anyone who is eligible will find a provisional declaration already completed, and, as the Secretary of State for Fiscal Affairs, Cláudia Reis Duarte, explained to Lusa, “people always have the possibility, if they are eligible for the Automatic IRS, to present a normal declaration”, and must still validate all the data before confirming.
According to the same person in charge, “one in four taxpayers opted for the Automatic IRS” in the previous year.
4. Declaration can be considered delivered automatically
If a taxpayer covered by the Automatic IRS does not access the portal or confirm the declaration by June 30, nor submit a declaration through the normal route, the AT proposal is automatically converted into a declaration submitted for legal purposes.
Even so, the IRS Code allows the delivery of a replacement declaration within 30 days of liquidation, without penalty.
5. Expenses already appear, but can be corrected
At the time of delivery, collection deductions are already pre-filled, including health, education, housing and other expenses.
However, if the taxpayer considers that the values are not correct, he can manually indicate the data in table 6C1 of Annex H, replacing the values assumed by AT.
6. There is income and assets that must be declared
Taxpayers who hold assets in low or no tax territories, known as tax havens, must declare this information, including accounts, financial holdings, properties or other assets located in these jurisdictions.
Furthermore, it is mandatory to declare bank accounts abroad, even if they are in countries such as France, Germany or Estonia, and in these cases, the Automatic IRS is no longer applicable.
7. There are income that do not need to be included
Not all income has to be declared, particularly those that are already known to AT, such as interest subject to exemption fees or subsidies included in the monthly remuneration declaration.
The Secretary of State confirmed that this rule remains this year.
8. Tax calculation is done automatically
After delivery, AT proceeds with the IRS settlement, applying the bracket rates to the overall income, then deducting eligible expenses and amounts already paid through withholding taxes.
The final result determines whether there is a refund, additional tax to be paid or a null settlement.
9. Refunds may arrive sooner
Taxpayers who use IRS Automatic will be able to receive their refund in less than two weeks after filing, while those who opt for normal delivery must wait between three weeks and three and a half weeks.
“The expectation is that the average reimbursement deadlines will be close to or similar to last year”, stated Cláudia Reis Duarte.
10. There are dates you shouldn’t miss
The delivery deadline ends on June 30th, and AT has until July 31st to complete the settlement of the declarations.
If there is tax to pay, the taxpayer has until August 31st to make the payment.
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