When is the IRS filing deadline in Portugal?

The IRS filing window runs from April 1 to June 30 each year. You submit your Modelo 3 declaration for the previous tax year during this window. Filing late triggers automatic fines (coimas) starting at €200, increasing the longer you wait.

Which annex do freelancers on the simplified regime file?

Freelancers on the simplified regime (regime simplificado) file Anexo B. This annex covers Category B income from self-employment. You report your total gross receipts and the AT portal calculates your taxable income using the 0.75 coefficient. You do not itemise individual expenses in Anexo B under simplified regime.

What is the Modelo 3 in Portuguese tax?

Modelo 3 is the annual income tax declaration form for individuals in Portugal. It consists of a cover sheet (rosto) plus one or more annexes depending on your income sources. Freelancers add Anexo B for self-employment income; salaried workers use Anexo A.

Do I need an accountant to file my IRS in Portugal?

No. Freelancers on the simplified regime can file their own IRS via the Portal das Finanças website. The main risk is not understanding which fields to fill in, particularly in Anexo B and the household composition section. Descodify's IRS reader can decode your previous declaration so you know what to expect.

What is the IRS Jovem exemption?

IRS Jovem is a tax exemption for young workers aged 18–35 in their first few years of income. In 2025, the exemption applies to 100% of income in year 1, reducing progressively. You must have completed at least a Level 4 qualification and not have been taxed on Category A or B income before.

What happens if I miss the June 30 IRS deadline?

Filing after June 30 triggers a late-filing fine (coima) starting at €200. The amount increases the longer you delay. AT can also add a surcharge (juros compensatórios) on any tax owed. The sooner you file after the deadline, the lower the penalty.

What is the NHR regime and does it affect my IRS?

NHR (Non-Habitual Resident) was a special tax status for new residents in Portugal, replaced by the IFICI regime in 2024. Under NHR, certain foreign-sourced income was exempt or taxed at a flat 20%. If you registered under NHR before the 2024 cutoff, your status runs for 10 years from registration. IFICI applies to new registrations from 2024.

IRS filing

IRS Filing in Portugal: The Complete Hub for Freelancers

Everything a freelancer needs to file their IRS declaration in Portugal: step-by-step guides, Anexo B explained, deadlines, glossary terms, and a free IRS reader tool.

Last updated: 2026-05-19

Every freelancer in Portugal eventually faces the same moment: April arrives, the AT portal opens, and you stare at Modelo 3 wondering where to start.

This page pulls together every guide, reference, and tool we've built for IRS filing. If you're filing for the first time or want to double-check your work, start here.

The fundamentals

Portugal's annual income tax declaration is called the Modelo 3. You submit it between April 1 and June 30 for the previous calendar year. As a freelancer on the simplified regime (regime simplificado), you add Anexo B to declare your Category B self-employment income.

The good news: you don't itemise expenses under simplified regime. AT applies a fixed 0.75 coefficient, meaning 75% of your gross receipts count as taxable income. The remaining 25% is treated as an expense allowance. That said, you still need to document at least 15% of your receipts as actual expenses, or AT adds back the shortfall.

The IRS brackets for 2025 start at 12.5% and rise progressively to 48% at the top. If your income is relatively modest (below €20,000), your marginal rate lands in one of the lower bands. The exact calculation depends on household composition, deductions, and any applicable exemptions like IRS Jovem.

Start here

If you've never filed before, start with the free IRS reader:

IRS Reader: decode your previous declaration →

Upload your prior-year IRS comprovativo (PDF) and the tool extracts the key fields so you know what was filed and what to expect this year.

Step-by-step guides

How to file your IRS in Portugal: a step-by-step guide for freelancers and expats: the main guide. Covers the full Modelo 3 flow from login to submission.
Anexo B explained: a field guide for freelancers: walks through every field in Anexo B, what it means, and what to enter if you're on simplified regime.
IRS 2025: what changed for freelancers in Portugal: the specific changes for the 2025 tax year filing.
NHR vs IFICI in 2025: what expat freelancers need to know: if you're on NHR or considering IFICI, read this before filing.
Filing your IRS in the Algarve: an expat guide: local specifics for Algarve-based residents, including common questions expats get wrong.
Do I need an accountant for my IRS declaration?: a direct answer to the question, with the situations where professional help is and isn't worth it.
What happens when you miss the IRS deadline?: the fine structure, how to file late, and whether to include a justification.
My accountant sent me a PDF. Here's what it actually said.: how to read your IRS comprovativo and understand what was filed on your behalf.
2 years in Portugal before I logged into the AT portal: the full annual IRS cycle, from end of year to submission.

Reference material

Fact pages:

IRS Tax Brackets Portugal 2026: current marginal rates and brackets
IRS Annexes Guide 2026: which annex covers which income type

Glossary terms:

Modelo 3: the annual income tax declaration form
Anexo B: the self-employment income annex
Anexo H: the deductions annex (medical, education, housing, charity)
IRS Jovem: the young worker income exemption
NHR / Non-Habitual Resident: special tax status for new residents

IRS Reader: upload your previous IRS comprovativo and extract the key fields
Tax Calculator: estimate your IRS, Social Security, and take-home pay across years 1–3 of your activity

Related terms

Modelo 3

The official Portuguese personal income tax return form. Filed annually between April and June for the previous year's income. Consists of a cover page (Rosto) plus annexes based on your income sources.

Anexo B

The IRS annex where solo entrepreneurs on the simplified regime declare their self-employment income (Category B). Contains your gross revenue, withholding tax, and activity codes.

Anexo H

The IRS annex for tax benefits and personal deductions: health expenses, education, housing, and e-fatura credits. Pre-filled from e-fatura data and AT records. Every filer with deductible personal expenses completes Anexo H.

IRS Jovem

A Portuguese tax benefit for workers under 35 that reduces IRS on employment and self-employment income for up to 10 years after the first year of income. Progressive exemption that starts high and decreases over time.

NHR Regime

A Portuguese tax regime that offered qualifying new residents a flat 20% rate on professional income for 10 years. Replaced by IFICI (NHR 2.0) for applications from 2024 onward. Existing NHR holders keep their status.

The fundamentals

Start here

Step-by-step guides

Reference material

Related tools

Related terms