Residency and income map
Resident or non-resident position, the income inventory across categories, foreign income, and the questions a tax adviser needs answered before the return is built.
Portugal Tax Return Filing
Your Portugal tax return, coordinated end to end.
For expats, new arrivals, and non-residents who owe a Portuguese return: we coordinate the resident Modelo 3 IRS, non-resident filing, foreign income and treaty notes, NHR/IFICI interaction, and fiscal-representation scope, then hand a clean file to a licensed tax adviser.
First call: leave with your residency position, income inventory, foreign-income and treaty questions, NHR or IFICI status, representation scope, the 30 June deadline mapped, and the adviser handoff in motion.
Researching the route first? Portugal Tax Guide
What you get
What we coordinate across your annual Portugal return.
A return goes wrong when the residency position, foreign income, and regime status are sorted out in June. We organize the facts and evidence early, then a licensed tax adviser reviews and files.
Foreign income and treaty notes
Foreign salary, pension, rental, investment, and self-employment income organized with the relevant double-tax-treaty questions for adviser review, not improvised at filing.
NHR or IFICI status check
Whether grandfathered NHR still applies, or whether IFICI is in scope, mapped so the regime treatment is decided by the adviser before the Modelo 3 is submitted.
Representation and handoff
Fiscal-representation scope for non-residents, Portal das Financas access, and a packaged file handed to a licensed Portuguese tax adviser inside the filing window.
The IRS window is 1 April to 30 June
The annual IRS return for the prior year is filed electronically through the Portal das Financas. For 2025 income, the Modelo 3 window runs 1 April to 30 June 2026. We work back from it.
Worldwide income and treaties need care
Portuguese tax residents report worldwide income, so foreign salary, pension, rental, and investment income plus the right double-tax-treaty treatment need a tax adviser, not a guess.
NHR is closed; IFICI is the successor
Portugal's classic NHR regime closed to most new arrivals from 1 January 2024, with grandfathering for earlier qualifiers. The successor is IFICI, the Incentivo Fiscal a Investigacao Cientifica e Inovacao, for eligible high-value activities.
Tax advice stays with specialists
Movingto coordinates the case path. The return is reviewed and filed by a licensed Portuguese tax adviser or certified accountant (contabilista certificado), who owns the advice and the submission.
Who this fits
Why use Movingto for a Portugal tax-return case?
The valuable work is not pressing submit. It is fixing the residency position, inventorying income, flagging foreign-income and treaty questions, confirming regime status, and getting a clean file to a licensed adviser before the deadline.
Good fit for
- Expats and new arrivals filing their first Portuguese resident IRS return
- Non-residents with Portuguese-source income who need a non-resident return and representation
- People with foreign salary, pension, rental, or investment income and double-tax-treaty questions
- Grandfathered NHR holders or possible IFICI candidates who need the regime treatment confirmed
- Clients who already used Movingto for NIF setup and now need annual filing handled
Not the right fit for
- Anyone wanting tax advice directly from Movingto
- Clients who need bookkeeping, VAT, payroll, or company accounting rather than a personal return
- People who already work with a Portuguese accountant for the full return
- Cases with unresolved residency, corporate, or source-of-income facts that need a tax adviser first
- Anyone seeking refunds, savings estimates, approval guarantees, or AT outcome promises
Service scope
What Movingto coordinates, and what the tax adviser decides.
You get a managed filing path and a clean evidence package. The tax position, the return itself, and the submission stay with a licensed Portuguese tax adviser or certified accountant.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Residency and income triage
We map your resident or non-resident position, build the income inventory across categories, and list the questions the tax adviser needs answered.
Coordinated by Movingto
Foreign income and treaty organization
We organize foreign salary, pension, rental, investment, and self-employment income with the relevant double-tax-treaty questions for adviser review.
Coordinated by Movingto
NHR / IFICI status coordination
We check whether grandfathered NHR still applies or whether IFICI may be in scope, so the regime treatment is confirmed by the adviser before filing.
Coordinated by Movingto
Representation, access, and deadline management
We scope fiscal representation for non-residents, organize Portal das Financas access, and keep the 1 April to 30 June window on the calendar with the adviser handoff.
Handled separately
Tax advice or the return filing from Movingto
Movingto does not provide tax advice, tax opinions, or file the return as the tax adviser. The return is reviewed and submitted by a licensed Portuguese tax adviser or certified accountant.
Handled separately
Refund, savings, or AT outcome guarantee
No adviser can guarantee a refund, a tax result, savings, or Tax Authority acceptance. The facts and specialist advice control the outcome.
Filing path
From residency facts to a filed return.
Each stage turns a tax year into a governed file: residency, income, regime status, representation, then review and filing by a licensed adviser inside the window.
Case path05 managed stages
- Step 1 of 5
Confirm the residency position
Review days in Portugal, arrival or departure timing, prior-year status, and whether this is a resident worldwide-income return or a non-resident Portuguese-source return.
- Step 2 of 5
Inventory the income
List Portuguese and foreign income across categories, gather the supporting documents, and flag the double-tax-treaty questions for the adviser.
- Step 3 of 5
Check regime status
Confirm whether grandfathered NHR still applies or whether IFICI may be in scope, and organize the evidence the adviser needs to decide the treatment.
- Step 4 of 5
Set up representation and access
Scope fiscal representation for non-residents where required, organize Portal das Financas access, and confirm who signs and submits.
- Step 5 of 5
Hand off for review and filing
Deliver the packaged file to a licensed Portuguese tax adviser or certified accountant, who reviews the position and files the Modelo 3 before 30 June.
At a glance
Resident vs non-resident IRS filing in Portugal
| Aspect | Tax resident | Non-resident |
|---|---|---|
| Income reported | Worldwide income across the household | Portuguese-source income only |
| Return and channel | Modelo 3, filed online via Portal das Financas | Modelo 3, filed online via Portal das Financas |
| Filing window | 1 April to 30 June for the prior year | 1 April to 30 June for the prior year |
| Fiscal representative | Not required for residents | Generally required for non-EU/EEA non-residents with PT tax obligations |
General guide only. Your residency position and obligations are confirmed by a licensed Portuguese tax adviser. Always check the current Portal das Financas rules before filing.
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Simulate and submit the annual IRS return
View sourcegov.pt
Source
Codigo do IRS (CIRS) - consolidated, art. 57 deadline and art. 68 rates
View sourceDiario da Republica
Source
Lei 82/2023, Orcamento do Estado 2024 (NHR closure and IFICI)
View sourceDiario da Republica
Source
IFICI - Incentivo Fiscal a Investigacao Cientifica e Inovacao
View sourceAutoridade Tributaria / Portal das Financas
Source
Tax identification number for non-resident foreign citizens
View sourceAutoridade Tributaria e Aduaneira
Common questions
Questions before you engage.
What is included in the Portugal tax-return filing service?
The service covers residency-position triage, the income inventory, foreign-income and double-tax-treaty organization, NHR or IFICI status checks, fiscal-representation scope for non-residents, Portal das Financas access, deadline management, and a packaged handoff. A licensed Portuguese tax adviser or certified accountant reviews the position and files the return.
Does Movingto file my tax return or give tax advice?
No. Movingto coordinates the case path and prepares a clean file. Tax advice, the tax position, and the actual Modelo 3 submission are owned by a licensed Portuguese tax adviser or certified accountant (contabilista certificado).
When is the Portuguese IRS return due?
The annual Modelo 3 IRS return covers the prior calendar year and is filed online through the Portal das Financas between 1 April and 30 June, regardless of whether the final day is a working day. For 2025 income, the window runs 1 April to 30 June 2026.
What is Modelo 3?
Modelo 3 is Portugal's annual personal income-tax (IRS) return, submitted electronically through the Portal das Financas. Tax residents report worldwide income across all members of the household, and non-residents report Portuguese-source income.
What IRS rates apply to residents?
For 2026, mainland resident IRS general progressive rates run from 12.5% to 48% under Article 68 of the IRS Code, applied across income brackets. Autonomous regions can have different tables. Your bracket and final tax depend on your facts and are confirmed by a tax adviser.
How is foreign income and double taxation handled?
Portuguese tax residents report worldwide income, so foreign salary, pension, rental, and investment income must be declared. Relief for tax paid abroad depends on the relevant double-tax treaty and the rules in force. We organize the income and treaty questions; the tax adviser decides the treatment.
Can I still use NHR, or does IFICI apply?
Portugal's classic NHR regime closed to most new arrivals from 1 January 2024, with grandfathering for people who qualified under the transitional rules. The successor is IFICI, the Incentivo Fiscal a Investigacao Cientifica e Inovacao, for eligible high-value scientific and innovation activities. We help confirm status; the adviser decides eligibility and treatment.
Do non-residents need a fiscal representative to file?
Non-residents with Portuguese tax obligations who live outside the EU or EEA generally need a fiscal representative for their dealings with the Tax Authority. A non-resident NIF assignment on its own does not always require one. We scope representation for your case before any appointment.
Can this be bundled with the NIF service?
Yes. Many clients set up a Portuguese tax number with the Portugal NIF service first, then use this service for the annual filing. The NIF setup and the ongoing tax-return coordination are scoped separately.
Private advisory call
Get your Portugal tax return coordinated, end to end.
Bring your residency position, income across Portugal and abroad, any NHR or IFICI status, and your representation questions. We will map the filing, organize the evidence, and hand a clean file to a licensed tax adviser before the 30 June deadline.
First call covers
Leave with a clearer residency position, an income inventory, and the adviser handoff in motion.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.