The delivery of IRS declarations relating to income obtained throughout 2025 starts today on the Finance Portal, covering more than six million households.
The deadline for submitting declarations extends for three months, running between April 1st and June 30th.
The delivery period is identical for all income categories, applying both to employees and self-employed workers, pensioners or taxpayers with other income, such as rent.
Income declaration and tax settlement
This is the moment when taxpayers report to the Federal and Customs Revenue () all income earned between January 1st and December 31st of the previous year, and the tax authorities are responsible for calculating the tax due and making the final adjustment.
In this closing of accounts between taxpayers and the State, the tax administration will take into account how much a taxpayer has already advanced to the State of Income Tax throughout 2025 through withholding taxes, which last year had three different tables to reflect the relief in the middle of the year.
The final tax settlement will result in one of three situations: a taxpayer receives a refund, delivers more tax to the State, or has nothing to receive or deliver.
Volume of declarations and reimbursement deadlines
Over the three months of delivery, the Finance Portal should receive more than six million declarations, using tax statistics relating to last year’s IRS campaign as a reference.
Based on AT data referred to Lusa by the Secretary of State for Fiscal Affairs, Cláudia Reis Duarte, in 2025 more than six million declarations were submitted on the Finance Portal during the regular delivery period, referring to declarations sent individually or by household (with two taxpayers).
According to the Government’s forecast, taxpayers covered by Automatic Income Tax who submit their tax obligation in this way should receive a refund in less than two weeks after sending the Model 3 file and those who submit the declaration via the normal route will receive it in three to three and a half weeks.
Speaking to Lusa, the Secretary of State stated that the “expectation is that the average reimbursement deadlines will be close to or similar to last year”.
Automatic IRS and tax changes
The Automatic IRS functionality, which allows a more famous submission, simply by confirming a provisional declaration already fully completed by the AT, will cover for the first time workers covered by the rules of the IRS Jovem (taxpayers up to 35 years old).
According to the Secretary of State’s forecast, this method of delivery should cover around two million declarations, of which “more than 200 thousand” relate to Youth Income Tax taxpayers.
Regarding the impact of changes to the withholding tax tables in 2025 on the amounts of refunds to be received by taxpayers, the Secretary of State said that the Government has taken a “path of trying to bring the tax due closer to the tax actually due”, remembering that this will not necessarily result in a lower refund value.
“The tables reflect the reduction and the approximation of the tax due. In the ideal world, people had no tax to pay or receive. It is clear that this is not possible because there are many variables”, he stated, stressing that withholding tax is just “one of them”.
Declarations are delivered entirely digitally, and it is no longer possible to deliver the Model 3 file on paper to a Tax Office.
However, a taxpayer without Internet access can schedule a visit to a Federal Revenue service to fill out the declaration with the help of a tax official.
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