{"id":484,"date":"2018-05-01T17:53:43","date_gmt":"2018-05-01T17:53:43","guid":{"rendered":"https:\/\/essencial-portugal.com\/fr\/?p=484"},"modified":"2026-03-21T09:42:24","modified_gmt":"2026-03-21T09:42:24","slug":"tax-declaration-portugal","status":"publish","type":"post","link":"https:\/\/essencial-portugal.com\/en\/news-portugal\/tax-declaration-portugal\/","title":{"rendered":"Tax declaration in Portugal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"484\" class=\"elementor elementor-484\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c4fd448 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c4fd448\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f583a37\" data-id=\"f583a37\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0565588 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"0565588\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-check-square&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tTax declaration in Portugal\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__0565588\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__0565588\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__0565588\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbe8af6 elementor-widget elementor-widget-text-editor\" data-id=\"2cbe8af6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Updated March 21, 2026<\/em><\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-24 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/declaration-revenus-portugal-irs.jpg\" alt=\"Tax declaration Portugal 2026\" width=\"1024\" height=\"577\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/declaration-revenus-portugal-irs.jpg 1024w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/declaration-revenus-portugal-irs-300x169.jpg 300w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/declaration-revenus-portugal-irs-768x433.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p><p>Ouch, we&#8217;re in the middle of the <strong>IRS reporting period in Portugal<\/strong>, taxes! I decided to update this page for you, which can be useful whether you are an expatriate or not. If you already live in Lisbon or elsewhere, you&#8217;ll have to fill in your tax return for 2025 income between <strong>April 1st and June 30th, 2026<\/strong>, otherwise you&#8217;ll have problems with the administration: this page will help you to do it yourself. If you are not yet an expatriate and you are in the middle of a lot of questions, then this article will give you an idea of what to expect in 2026!<\/p><p>If your main residence is in Portugal and you are retired, keep in mind that the <strong>NHR (Non-Habitual Resident)<\/strong> status has evolved. For 2026, the total exemption has been replaced by a 10% tax on certain professional income and 20% on pensions for new entrants, while those already under the scheme continue to benefit from their acquired conditions for a non-renewable period of 10 years.<\/p><p>If, on the other hand, you are employed or self-employed in Portugal, you will have to complete your tax return using <strong>Modelo 3<\/strong> on the Portal das Finan\u00e7as. This can be complicated the first time and the following times, especially since penalties for late filing (between \u20ac75 and \u20ac150 plus interest) or failing to declare foreign income (up to \u20ac22,000) are strictly enforced. We can help you through this administrative process.<\/p><p>The declaration of your IRS can be done directly online on the Portal das finan\u00e7as. An access to your Portuguese financial administration space will allow you to fill in your tax return but also to obtain information about your income and expenses via the <strong>e-Fatura<\/strong> system.<\/p><p>When making purchases, you will be asked for your contributory number (NIF), which allows you to record your expenses and categorise them. It is crucial to transmit your TIN: this allows you to participate in the annual lottery (Fatura da Sorte) but above all to automatically obtain <strong>tax reductions<\/strong> on health, education, rent, or restaurant expenses. <strong>Warning:<\/strong> if you did not validate your invoices on e-Fatura before February 25th, you lose these deductions (often 15% of the VAT).<\/p><h2>Tax return by an English-speaking accountant<\/h2><p>The tax declaration in Portugal in 2026 is not always as simple as I describe below since you may be in a special case: multiple income including foreign sources (salaries, rents, foreign bank accounts &gt; \u20ac50k), <strong>Crypto\/NFT<\/strong> gains (taxable at 28%), or specific NHR status. These are specific cases in which simply validating the Automatic IRS will not be enough. You may have to fill in complex annexes (Annex G for capital gains, Annex L for foreign income, Annex J) in order to achieve the <strong>most advantageous taxation possible<\/strong> and avoid double taxation thanks to international tax treaties.<\/p><p>For example, I am accompanied by an English-speaking professional accountant in Lisbon for my personal or professional tax returns. A professional typically costs between \u20ac150 and \u20ac300 for a complex declaration\u2014an investment often lower than the penalties avoided.<\/p><p>If you are in a situation for which you think you need to be accompanied to make your tax return by an English-speaking accountant in Lisbon, you can contact me using the button below. I will transmit your needs to a qualified professional who will accompany you. Be careful, his services are of course not free of charge.<\/p><p style=\"text-align: center;\"><a class=\"maxbutton-3 maxbutton maxbutton-form\" href=\"#form\"><span class='mb-text'>CONTACT<\/span><\/a><\/p><h2>2026 Tax Calendar (2025 Income)<\/h2><p><img decoding=\"async\" class=\"aligncenter wp-image-50 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/portal-financas-portugal.png\" alt=\"Tax calendar Portugal 2026\" width=\"1024\" height=\"566\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/portal-financas-portugal.png 1024w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/portal-financas-portugal-300x166.png 300w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/03\/portal-financas-portugal-768x425.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p><p>Here are the key deadlines not to be missed this year to avoid the portal blocking your declaration:<\/p><ul><li><strong>February 15th:<\/strong> Deadline to update your household composition.<\/li><li><strong>February 25th:<\/strong> Final validation on <strong>e-Fatura<\/strong> (essential for your deductions).<\/li><li><strong>March 31st:<\/strong> Deadline to choose the allocation of your donations (0.5% IRS \/ 15% VAT).<\/li><li><strong>April 1st to June 30th:<\/strong> Legal period for filing <strong>Modelo 3<\/strong> online.<\/li><li><strong>August 31st:<\/strong> Deadline for payment of tax due (or receipt of refund).<\/li><\/ul><h2>Required Forms and Annexes in 2026<\/h2><p>Depending on your profile, here are the documents you will likely need to include in your main declaration (Modelo 3):<\/p><table><thead><tr><th>Type of Taxpayer<\/th><th>Common Forms \/ Annexes<\/th><\/tr><\/thead><tbody><tr><td><strong>Employee \/ Standard Resident<\/strong><\/td><td>Modelo 3 + Annex A (salaries), G (capital), L (foreign income)<\/td><\/tr><tr><td><strong>Self-employed \/ Freelancer<\/strong><\/td><td>Modelo 3 + Annex B (service provision) or Annex C<\/td><\/tr><tr><td><strong>Landlord \/ Property Owner<\/strong><\/td><td>Modelo 3 + Annex F (rental income)<\/td><\/tr><tr><td><strong>Retiree (foreign pensions)<\/strong><\/td><td>Modelo 3 + Annex E or L (depending on pension type)<\/td><\/tr><\/tbody><\/table><h2>Portal das Finan\u00e7as: financial authorities in Portugal<\/h2><p><img decoding=\"async\" class=\"aligncenter wp-image-422 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/04\/financas-lisbonne.jpg\" alt=\"Administration Finan\u00e7as Lisbon\" width=\"1280\" height=\"720\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/04\/financas-lisbonne.jpg 1280w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/04\/financas-lisbonne-300x169.jpg 300w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/04\/financas-lisbonne-768x432.jpg 768w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/04\/financas-lisbonne-1024x576.jpg 1024w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><p>This is where it all happens: the portal das Finan\u00e7as (Website <a href=\"https:\/\/www.portaldasfinancas.gov.pt\/pt\/home.action\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a>). To start the procedure, log in with your Portuguese TIN and password. If you are not yet registered, click on &#8220;<a href=\"https:\/\/www.acesso.gov.pt\/unauthed\/novoUtilizadorForm?partID=M3SV&amp;path=home.action\" target=\"_blank\" rel=\"noopener noreferrer\">Novo Utilizador<\/a>&#8220;.<\/p><p><strong>Checklist before April 1st, 2026:<\/strong><\/p><ul><li>Valid TIN + access codes for the portal.<\/li><li>2025 income statements (Portuguese and foreign).<\/li><li>Proof of rent, loan interest, or donations.<\/li><li>List of foreign bank accounts (mandatory if &gt; \u20ac50,000).<\/li><\/ul><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-486 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/nouvel-utilisateur-impots-portugais.png\" alt=\"Portal das Finan\u00e7as registration\" width=\"554\" height=\"723\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/nouvel-utilisateur-impots-portugais.png 554w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/nouvel-utilisateur-impots-portugais-230x300.png 230w\" sizes=\"(max-width: 554px) 100vw, 554px\" \/><\/p><p>Once connected, you will be able to access the <a href=\"https:\/\/www.acesso.gov.pt\/jsp\/loginRedirectForm.jsp?path=home.action&amp;partID=M3SV\" target=\"_blank\" rel=\"noopener noreferrer\">IRS Automatico<\/a> section.<\/p><p><strong>Note:<\/strong> Automatic IRS only applies to simple situations (Portuguese income only, no NHR). If you have foreign income or complex investments, you must go through &#8220;Entregar Declara\u00e7\u00e3o&#8221; and manually fill out Modelo 3.<\/p><h2>Portuguese IRS statement online<\/h2><p>The process begins with household identification. Double-check the number of dependents, as an error here can lead to your declaration being rejected.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-488 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-portugal.png\" alt=\"IRS online Portugal\" width=\"793\" height=\"737\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-portugal.png 793w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-portugal-300x279.png 300w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-portugal-768x714.png 768w\" sizes=\"(max-width: 793px) 100vw, 793px\" \/><\/p><p>Next, review the summary of your income and expenses. If the pre-filled figures do not match your records, you must proceed with a manual declaration (Modelo 3).<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-489 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-recapitulatif-depenses.png\" alt=\"IRS summary\" width=\"778\" height=\"625\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-recapitulatif-depenses.png 778w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-recapitulatif-depenses-300x241.png 300w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/IRS-automatico-recapitulatif-depenses-768x617.png 768w\" sizes=\"(max-width: 778px) 100vw, 778px\" \/><\/p><p>You will then see the pre-liquidation details. Choose the most advantageous option (often joint filing for married couples or those in a civil union).<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-490 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/procedure-declaration-irs-internet-portugal.png\" alt=\"IRS pre-liquidation\" width=\"292\" height=\"547\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/procedure-declaration-irs-internet-portugal.png 292w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/procedure-declaration-irs-internet-portugal-160x300.png 160w\" sizes=\"(max-width: 292px) 100vw, 292px\" \/><\/p><p>Don&#8217;t forget to confirm your IBAN to receive your refund. Once confirmed, you will receive a filing receipt.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-491 size-full\" src=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/etape-finale-validation-IRS.png\" alt=\"Final IRS validation\" width=\"830\" height=\"700\" srcset=\"https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/etape-finale-validation-IRS.png 830w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/etape-finale-validation-IRS-300x253.png 300w, https:\/\/essencial-portugal.com\/en\/wp-content\/uploads\/2018\/05\/etape-finale-validation-IRS-768x648.png 768w\" sizes=\"(max-width: 830px) 100vw, 830px\" \/><\/p><h2>Income Tax Rates in Portugal 2026<\/h2><p>For information, here is the progressive tax scale (excluding NHR status):<\/p><ul><li>Less than \u20ac7,703: 13.25%<\/li><li>From \u20ac7,703 to \u20ac11,623: 18%<\/li><li>From \u20ac11,623 to \u20ac16,472: 23%<\/li><li>From \u20ac16,472 to \u20ac21,321: 26%<\/li><li>From \u20ac21,321 to \u20ac27,146: 32.75%<\/li><li>From \u20ac27,146 to \u20ac39,791: 37%<\/li><li>From \u20ac39,791 to \u20ac51,997: 43.5%<\/li><li>From \u20ac51,997 to \u20ac81,199: 45%<\/li><li>Above \u20ac81,199: 48%<\/li><\/ul><p><em>Note: These rates are indicative and may be adjusted according to the 2026 Budget Law. Non-residents are generally taxed at a flat rate of 28% on Portuguese-source income.<\/em><\/p><h2 id=\"form\">Assistance with Tax Declaration in Portugal<\/h2><p style=\"text-align: center;\"><div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-5167\"><form id=\"wpforms-form-5167\" class=\"wpforms-validate wpforms-form\" data-formid=\"5167\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/posts\/484\" data-token=\"9d769e3717478935a4072f251d13af27\" data-token-time=\"1776648887\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-5167-field_0-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"0\"><label class=\"wpforms-field-label\" for=\"wpforms-5167-field_0\">Name <span class=\"wpforms-required-label\">*<\/span><\/label><div class=\"wpforms-field-row wpforms-field-medium\"><div class=\"wpforms-field-row-block wpforms-first wpforms-one-half\"><input type=\"text\" id=\"wpforms-5167-field_0\" class=\"wpforms-field-name-first wpforms-field-required\" name=\"wpforms[fields][0][first]\" required><label for=\"wpforms-5167-field_0\" class=\"wpforms-field-sublabel after wpforms-sublabel-hide\">First<\/label><\/div><div class=\"wpforms-field-row-block wpforms-one-half\"><input type=\"text\" id=\"wpforms-5167-field_0-last\" class=\"wpforms-field-name-last wpforms-field-required\" name=\"wpforms[fields][0][last]\" required><label for=\"wpforms-5167-field_0-last\" class=\"wpforms-field-sublabel after wpforms-sublabel-hide\">Last<\/label><\/div><\/div><\/div><div id=\"wpforms-5167-field_1-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"1\"><label class=\"wpforms-field-label\" for=\"wpforms-5167-field_1\">E-mail <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-5167-field_1\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][1]\" spellcheck=\"false\" required><\/div><div id=\"wpforms-5167-field_4-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-5167-field_4\">Phone <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-5167-field_4\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][4]\" required><\/div><div id=\"wpforms-5167-field_5-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"5\"><label class=\"wpforms-field-label\" for=\"wpforms-5167-field_5\">Subject <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-5167-field_5\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][5]\" required><\/div><div id=\"wpforms-5167-field_2-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-5167-field_2\">Your project \/ Your needs <span class=\"wpforms-required-label\">*<\/span><\/label><textarea id=\"wpforms-5167-field_2\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][2]\" required><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-field wpforms-field-hp\"><label for=\"wpforms-5167-field-hp\" class=\"wpforms-field-label\">Message<\/label><input type=\"text\" name=\"wpforms[hp]\" id=\"wpforms-5167-field-hp\" class=\"wpforms-field-medium\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"5167\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/posts\/484\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-5167\" class=\"wpforms-submit\" data-alt-text=\"Sending...\" data-submit-text=\"Send\" aria-live=\"assertive\" value=\"wpforms-submit\">Send<\/button><\/div><\/form><\/div>  <!-- .wpforms-container --><\/p><blockquote><p>By validating the contact form, you authorize me to forward your request to an English-speaking professional based in Portugal who will be able to contact you directly to discuss your case.<\/p><p>Essencial Portugal is a connecting website. Only certified and approved professionals are able to officially advise you and invoice these accounting services.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56774a6 elementor-widget elementor-widget-html\" data-id=\"56774a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\r\n  {\r\n    \"@context\": \"https:\/\/schema.org\",\r\n    \"@type\": \"FAQPage\",\r\n    \"mainEntity\": [\r\n      {\r\n        \"@type\": \"Question\",\r\n        \"name\": \"What is the tax filing period in Portugal for 2026?\",\r\n        \"acceptedAnswer\": {\r\n          \"@type\": \"Answer\",\r\n          \"text\": \"The tax return for 2025 income (IRS) must be submitted between April 1st and June 30th, 2026, through the Portal das Finan\u00e7as using Modelo 3.\"\r\n        }\r\n      },\r\n      {\r\n        \"@type\": \"Question\",\r\n        \"name\": \"What are the penalties for late tax filing in Portugal?\",\r\n        \"acceptedAnswer\": {\r\n          \"@type\": \"Answer\",\r\n          \"text\": \"If filed after June 30th, fines typically range from \u20ac75 to \u20ac150, plus late interest. Failure to declare foreign income can lead to much heavier fines up to \u20ac22,000.\"\r\n        }\r\n      },\r\n      {\r\n        \"@type\": \"Question\",\r\n        \"name\": \"Is the NHR status still available in 2026?\",\r\n        \"acceptedAnswer\": {\r\n          \"@type\": \"Answer\",\r\n          \"text\": \"Yes, but it has evolved. For new beneficiaries in 2026, the tax rate is generally 10% on certain professional income and 20% on pensions. Existing beneficiaries keep their acquired rights.\"\r\n        }\r\n      },\r\n      {\r\n        \"@type\": \"Question\",\r\n        \"name\": \"Do I need to declare foreign bank accounts in Portugal?\",\r\n        \"acceptedAnswer\": {\r\n          \"@type\": \"Answer\",\r\n          \"text\": \"Yes, if you are a tax resident in Portugal, you are required to declare all foreign bank accounts (non-Portuguese IBANs) in Annex J of your Modelo 3.\"\r\n        }\r\n      }\r\n    ]\r\n  }\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Updated March 21, 2026 Ouch, we&#8217;re in the middle of the IRS reporting period in Portugal, taxes! I decided to update this page for you, which can be useful whether you are an expatriate or not. If you already live in Lisbon or elsewhere, you&#8217;ll have to fill in your tax return for 2025 income [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":24,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[],"class_list":["post-484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-portugal"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/posts\/484","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/comments?post=484"}],"version-history":[{"count":6,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/posts\/484\/revisions"}],"predecessor-version":[{"id":9790,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/posts\/484\/revisions\/9790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/media\/24"}],"wp:attachment":[{"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/media?parent=484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/categories?post=484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/essencial-portugal.com\/en\/wp-json\/wp\/v2\/tags?post=484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}