Modelo 3
IRS Tax Return Form
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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.
Modelo 3 is the tax return form you file once a year to declare your personal income in Portugal. Whether your accountant handles it or you do it yourself, this is the document that determines how much IRS you owe.
Structure
Every Modelo 3 has a cover page (Rosto) plus one or more annexes:
- Rosto: your NIF, marital status, dependents, filing type (joint/separate)
- Anexo B: self-employment income (simplified regime)
- Anexo SS: your self-employment income, reported to Social Security
- Anexo H: tax benefits and deductions (from e-fatura)
- Anexo J: foreign income
- And others depending on your situation
See the full annexes guide for details on each one.
Filing timeline
| When | What |
|---|---|
| End of Feb | Optionally indicate your agregado familiar (used for AT's pre-filled return) |
| End of Feb | Review e-fatura expenses |
| Mar 15 | AT publishes your computed deductions |
| Mar 31 | Last day to complain about the general family expenses or exigência de fatura figure |
| Apr 1 – Jun 30 | File Modelo 3 |
| Jul 31 | AT issues assessment |
The comprovativo
After filing, AT generates a comprovativo de entrega, the official PDF confirming what was submitted. This is your receipt. Upload it to the IRS reader to see every campo explained in English.
Perguntas frequentes
What is Modelo 3?
Modelo 3 is the official IRS (personal income tax) return form in Portugal. It's submitted electronically through the Portal das Finanças between April 1 and June 30 each year, covering the previous calendar year's income.
What does Modelo 3 consist of?
A cover page (Rosto) with your personal details and filing status, plus one or more annexes depending on your income sources. Solo entrepreneurs typically file Anexo B (self-employment income), Anexo SS (Social Security), and possibly Anexo H (deductions) and Anexo J (foreign income).
Can I file Modelo 3 myself?
Yes. On the simplified regime, filing Modelo 3 is straightforward if your situation hasn't changed from the previous year. Upload your previous year's comprovativo to the IRS reader to see what was filed and decide if you can handle it yourself.
Termos relacionados
Portugal's personal income tax: the annual tax that solo entrepreneurs pay on their individual income, declared each spring for the previous year's earnings.
Anexo BAnnex B: Self-Employment Income (Simplified Regime)The IRS annex where solo entrepreneurs on the simplified regime declare their self-employment income (Category B). Contains your gross revenue by kind of activity, withholding tax, and activity codes.
Anexo JAnnex J: Foreign IncomeThe IRS annex for declaring income earned outside Portugal: employment, dividends, interest, rental income, or capital gains from other countries. Required for tax residents with any foreign income.
Portal das FinançasTax Authority PortalThe Portuguese tax authority's online portal where freelancers issue Recibos Verdes, file tax declarations, register invoice series, and manage their tax obligations.