The deadline for submitting income statements lasts three months, running between April 1st and June 30th.
Here are ten essential points about the delivery process:
IRS adjustment on 2025 income
The submission of the income declaration corresponds to the moment in which taxpayers must declare to the Tax and Customs Authority (AT) all income earned over the previous year.
In 2026, the values earned in 2025.
O delivery time, from April 1st to June 30thit is the same for all taxpayerss, whatever the income category to be declared.
The IR calculation is made on the total income earned from January 1st to December 31st, from the different categories of income, which may not only be from salary, but from another type (such as capital income or rental income from renting a house, for example).
The final tax settlement results in one of three situations: a taxpayer receives a refund, delivers more tax to the State, or has nothing to receive or deliver.
Delivery to the Finance Portal
A submission of declarations is made exclusively on the Finance Portal, where the tax authorities present a pre-filled declaration with information about income and other relevant data for the final tax calculation (such as tax deductions, health, education and others).
Os data is assumed by AT based on information communicated by third partiessuch as companies for which workers work, insurance companies, hospitals, universities, banks or landlords.
If a taxpayer does not have access to the Internet, You can schedule a visit to a tax office, to complete the declaration with the assistance of an AT employee.
The Automatic IRS
A delivery takes place in the personal area of the IRS on the Finance Portal.
Some contributors can do so through the Automatic IRS functionalitya faster delivery mechanism that covers simpler tax situations among taxpayers who work with a formal contract, who work with green receipts or who are pensioners.
Anyone covered by the Automatic IRS will realize when entering the personal page of the Finance website, because the portal indicates whether or not the person meets the conditions. This year, the universe was extended to IRS Jovem beneficiaries,
For those who comply with them, AT presents a provisional statement, with the provisional IRS assessment already made and with the elements that served as the basis for calculating tax deductions.
In this case, simply confirm the provisional document for the file to become a definitive declaration, which at that moment is considered delivered for legal purposes.
However, “people always have the possibility, if they are eligible for the Automatic IRS, to submit a normal declaration”the Secretary of State for Fiscal Affairs, Cláudia Reis Duarte, told Lusa, stressing that, even in this functionality, taxpayers must be careful to validate the information presented.
The 2025 numbers show that “one in four taxpayers opted for Automatic Income Tax”, mentioned.
Conversion of declaration without delivery
If a taxpayer covered by Automatic Income Tax does not go to the portal to confirm the provisional declaration by the end of the deadline (June 30), nor submit a declaration via the normal route, the original declaration proposed by the AT becomes a declaration submitted for legal purposes.
In such a situation, a taxpayer may file a replacement return within 30 days of assessment, without any penaltyas provided for in the IRS Code.
Declare health, education and other expenses
When submitting the declarations, the data on deductions for IRS collection are already pre-filled by ATeven for those who submit the declaration via the normal route.
Despite this, taxpayers can, alternatively, manually report certain categories of expenses — health, training and education, costs for properties for permanent housing, costs for homes (for all members of the household) and also costs for paying for domestic work.
If a taxpayer considers the amounts previously assumed by the tax authorities to be incorrect, You can fill in the alternative data in Table 6C1 of Annex H.
Declare accounts in tax havens
Taxpayers who have assets in low or zero tax territories, known as tax havens, must include this information in the income declarationmaking known, for example, the amounts held in deposit accounts or securities in entities located in those jurisdictions, property rights over real estate, shares or participations in companies located in those jurisdictions, as well as cars, boats or aircraft registered there.
This obligation is regulated in a 2025 decree-law that defines the type of assets that must be indicated.
The territories considered tax havens for this purpose are those that are part of the official list of tax havens referred to by the General Tax Law (LGT), which in turn refers to an ordinance that lists more than 80 jurisdictions, such as the United Arab Emirates, Qatar, Panama, Bahamas, Belize, Barbados, Puerto Rico, Virgin Islands of the United States of America, Cayman Islands, Monaco and San Marino.
It is also mandatory for taxpayers to declare any bank account they have abroad, whether or not it is located in a tax haven. For example, if a taxpayer has an account with a bank located in France, Germany or Estonia, he must indicate this information in the declaration.
If this is the case for a taxpayer covered by the Automatic IRS, the person must declare this information manuallywhich means not accepting the automatic declaration and delivering it via the normal route.
Assets without obligation to declare
In this same diploma, the government defined that there is a series of income obtained in Portugal that does not need to be indicated in the declaration, as it is already known to the AT (income subject to exemption taxes not included and income not subject to IRS).
This is what happens with meal allowances and daily allowances that appear on the monthly remuneration statement, as well as with interest on deposits, which were already taxed at the liberatory rates when they were paid by the banks.
The Secretary of State for Fiscal Affairs confirmed to Lusa that this rule remains this year.
The IRS calculation
With the delivery of the declaration, the AT undertakes the settlement process, that is, to determine how much IRS a person has to deliver to the State depending on the rates established for that tax year.
To calculate the tax, AT divides the income according to the IRS tax bracket scheme and applies the respective rates. From the value of the total collection obtained there, subtract the deductions from the collection (which include expenses such as health and education expenses, possible charges for rent or mortgage loans, as well as deductions obtained with the tax incentive for requiring an invoice).
From this tax amount you will also deduct the amounts of IRS that a worker or pensioner has already paid to the State over the previous year through withholding taxes.
O result of the final settlement may lead to a taxpayer receiving a refundwho still have to pay taxes, or have nothing to receive or deliver.
If a taxpayer is entitled to a refund, It means that the value of the tax that remained on the State’s side was higher than the tax due.
If you have to pay taxes, it means that the amount you have already paid does not make up the entire effective tax.
Automatic Income Tax Refunds in Less Than Two Weeks
The Secretary of State for Finance, Cláudia Reis Duarte, predicts that taxpayers covered by the Automatic IRS receive their refund in less than two weeks after sending the declaration and whoever submits it via the normal route receives between three and three and a half weeks.
“The expectation is that average reimbursement deadlines will be close to or similar to last year,” he said.
Pay IR by August 31st
For taxpayers who submit their income tax declaration within the regular deadline, by June 30th, the IRS has until July 31st to complete IRS settlementsthat is, to complete the final IRS calculation and the entire process of validating income declarations.
So, if the final tax adjustment results in tax being delivered to the State (because the amount already delivered through withholdings does not make up the actual tax amount actually to be paid), The taxpayer has until August 31st to make the payment to the tax authorities.
