Residency and income map
Resident or non-resident position, the income inventory across categories, foreign income, and the questions to answer before the return is built.
Portugal Tax Return Filing
Your Portugal tax return, filed between 1 April and 30 June.
Portugal's annual tax return (the Modelo 3 IRS declaration) is filed between 1 April and 30 June for the previous year's income; tax residents declare worldwide income at progressive rates from 12.5% to 48% in 2026, and non-residents declare Portuguese-source income only. The Modelo 3 is the personal income tax (IRS) return that individuals file each year through the Portal das Financas.
Movingto is a Portugal-first immigration firm that puts a named, Bar-registered lawyer from its in-house legal team on your case and publishes its fees.
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First call: leave with your residency position, income inventory, foreign-income and treaty questions, NHR or IFICI status, representation scope, and the 30 June deadline mapped.
Researching the route first? Portugal Tax Guide
What you get
What we handle 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, and Movingto's in-house tax counsel advises on the position before the return is submitted.
Foreign income and treaty notes
Foreign salary, pension, rental, investment, and self-employment income organized with the relevant double-tax-treaty questions, reviewed by our tax counsel rather than 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 settled before the Modelo 3 is submitted.
Representation and access
Fiscal-representation scope for non-residents, Portal das Financas access, and a packaged file ready 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 advice, 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 in-house
Movingto's in-house tax counsel advises on Portuguese and cross-border tax, including how your foreign income and any regime are treated on the return.
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, and confirming regime status 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
- Company accounts, payroll, or bookkeeping work
- Anyone seeking refunds, savings estimates, approval guarantees, or AT outcome promises
Service scope
How the tax filing is managed.
You get a managed filing path and a clean evidence package. Movingto's in-house tax counsel advises on Portuguese and cross-border tax and on the position taken in the return.
- Included workstreams
- 4
- Professional scope
- Clear
Delivery scopeMovingto delivery and specialist scope
Managed by Movingto
Residency and income triage
We map your resident or non-resident position, build the income inventory across categories, and list the open questions.
Managed 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 our tax counsel's review.
Managed by Movingto
NHR / IFICI status check
We check whether grandfathered NHR still applies or whether IFICI may be in scope, so the regime treatment is confirmed before filing.
Managed 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.
Handled by the relevant specialist
Bookkeeping, payroll, and company accounts
Business bookkeeping, payroll, and company accounts stay with a certified accountant (contabilista certificado).
Handled by the relevant specialist
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 advice and filing 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.
- Step 3 of 5
Check regime status
Confirm whether grandfathered NHR still applies or whether IFICI may be in scope, and organize the evidence that decides 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
Review and file
Movingto's in-house tax counsel advises on the packaged file, and the Modelo 3 is submitted through the Portal das Financas 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 Movingto's in-house tax counsel. Filing window per gov.pt, checked 16 October 2026; always check the current Portal das Financas rules before filing.
Evidence
Evidence you can check.
Scope, professional ownership, 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.ptChecked 16 October 2026
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 FinancasChecked 16 October 2026
Source
Tax identification number for non-resident foreign citizens
View sourceAutoridade Tributaria e AduaneiraChecked 16 October 2026
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.
Who handles Portugal tax advice and Modelo 3 filing?
Movingto's in-house tax counsel advises on Portuguese and cross-border tax and on the position taken in your return. We prepare a clean file so the Modelo 3 can be submitted through the Portal das Financas between 1 April and 30 June.
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 work are scoped separately.
Private advisory call
Get your Portugal tax return ready before 30 June.
Bring your residency position, income across Portugal and abroad, any NHR or IFICI status, and your representation questions. We map the filing, organize the evidence, and our in-house tax counsel advises before the 30 June deadline.
First call covers
Leave with a clearer residency position, an income inventory, and the filing plan.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare for the Movingto team and any relevant specialists.