, Filing an income tax return (IRS) - gov.pt

Filing an income tax return (IRS)

People who earn an income must file a personal income tax (IRS) return every year.

The tax return is filed online on the Tax Office (AT) website between April and June. If you need help filling in your tax return, you can go to any of the Citizen Spots, Tax Offices or local council offices that provide help with this. Download this list to find out where you can ask for help.

Service channels

Find out where you can do the service and what the advantages of each channel

  • Online

    To submit your IRS tax return, you will need your Tax Identification Number and password to access the Finance Portal.

    Free of charge

    If you file your IRS jointly with other people (e.g. spouse or child), you need to have everyone's authentication data with you.

  • See the list of places where you can ask for help when submitting your personal income tax return. If you file your IRS jointly with other people (e.g. spouse or child), you need to have everyone's authentication details with you.

    Free of charge


    In the Citizen Spots that help you file your personal income tax return, you can also create a Digital Mobile Key to log in to the Tax Office Portal, if necessary.

Who can filing an income tax return (IRS)?

  • Natural persons resident in Portugal who have earned income that requires them to file a personal income tax return. The tax return must include the income of any dependants who are under the taxpayer’s care or joint custody. Young people up to the age of 35 can benefit from IRS Jovem, find out how to apply.
  • Natural persons resident abroad who have earned income in Portugal (property income or capital gains) on which they have not yet paid tax, and must therefore declare it in the personal income tax return (i.e. the income has not been subject to withholding tax).

Who doesn't have to file a tax return?

You don't need to submit your 2024 personal income tax return if you only received, jointly or separately:

  • up to 8,500 euros in salaries or pensions without withholding tax, and up to 4,104 euros in maintenance payments
  • income subject to withholding tax (such as interest on deposits or dividends) and you don't want to include it with your other income when calculating your personal income tax (IRS)
  • less than 2,037.04 euros per year in subsidies from the Common Agricultural Policy (CAP), income subject to a withholding tax, or salaries/pensions up to a total of 4,104 euros
  • less than 2,037.04 euros per year in income from isolated acts, with no other income, or only with income subject to a rate in lieu of tax.

For more information on the exemption from submitting a personal income tax return, see the AT's ‘Exemption from submitting a tax return’ leaflet for 2024.

When can you filing an income tax return (IRS)?

The 2024 tax return must be submitted between 1 April and 30 June 2025.

Where do I file my income tax return?

The return must be filed online on the Tax Office (AT) website between April and June. To file your personal income tax return, you will need to sign in using a Digital Mobile Key, a Citizen Card or your tax identification number, along with your password to access the Tax Office website.

If you file your personal income tax return jointly with other people (such as your spouse or child(ren)), you will need everyone’s sign-in details to hand.

If you need help filling in your tax return, you can go to any of the Citizen Spots, Tax Offices or local council offices that provide help with this. Download this list to find out where you can ask for help.

The 21 Citizen Spots where you can get support in filling in and submitting your tax return are:

Aveiro

Braga

Castelo Branco

Faro

Guarda

Lisboa

Portalegre

Santarém

Viseu

What are the documents and requirements to filing an income tax return (IRS)?

To file your personal income tax return, you will need your tax identification number and your password to access the Portal das Finanças.

If you file your personal income tax return jointly with other people (such as your spouse or child(ren)), you will need everyone’s sign-in details to hand.

What is the price to filing an income tax return (IRS)?

It is free of charge.