Reference
IRS Modelo 3 Annexes 2026, Which Ones Apply to You
Last updated: 2026-10-10
IRS Modelo 3 annexes
The Modelo 3 is Portugal's annual personal income tax return. It consists of a cover page (Rosto) plus one or more annexes (anexos), depending on your income sources and situation.
| Annex | Name | Who needs it |
|---|---|---|
| Rosto | Cover page | Everyone, taxpayer info, household, filing status |
| Anexo A | Employment and pension income (Cat. A and H) | Employees, pensioners |
| Anexo B | Self-employment income (Cat. B) | Solo entrepreneurs, freelancers on simplified regime |
| Anexo C | Self-employment income (Cat. B) | Sole traders on organized accounting |
| Anexo D | Tax transparency | Income attributed to you under the tax transparency regime |
| Anexo E | Capital income (Cat. E) | Dividends, interest, other capital income |
| Anexo F | Rental income (Cat. F) | Property rental income |
| Anexo G | Capital gains (Cat. G) | Sale of property, shares and other taxable gains |
| Anexo G1 | Non-taxable capital gains | Gains that are not taxed but must still be declared |
| Anexo H | Tax benefits & deductions | Health, education, housing deductions |
| Anexo I | Undivided inheritance income | Income from an inheritance not yet divided |
| Anexo J | Foreign income | Foreign-source income received while you are resident in Portugal |
| Anexo L | NHR and IFICI regimes | Non-Habitual Residents (NHR) and IFICI beneficiaries |
| Anexo SS | Social Security | Self-employed workers: Category B income split by type, for Segurança Social |
IRS Automático, does it skip the annexes?
If you qualify for IRS Automático, AT prepares your declaration from its own records and you review and confirm it rather than entering data manually. Check the figures anyway: the coefficient, the expense proof and the deductions all deserve a look. Eligibility is narrow, and most expat freelancers don't qualify. Full eligibility guide here.
Most common combination for solo entrepreneurs
If you're a trabalhador independente on the simplified regime with no foreign income:
- Rosto + Anexo B + Anexo SS
Add Anexo H if you have tax benefits or deductions to declare. Add Anexo J if you had foreign-source income while resident. Add Anexo A if you also had employment income during the year.
What to check on your comprovativo
Upload your comprovativo de entrega to see which annexes were filed and what each campo contains, explained in English. Key things to verify:
- The set of annexes matches your actual situation (no missing Anexo J if you had foreign income)
- Your services income is in Anexo B campo 403 (professions listed in the Art. 151.º CIRS table) or campo 404 (other services), and matches what you invoiced, net of VAT. Campo 401 is for sales of goods.
- Anexo SS shows your Category B income split by type, consistent with the income in Anexo B
- Anexo H deductions align with your e-fatura categories