Not tax advice. Computation tools only. Have a professional review before filing.
openaccountants
tax-calendar/pt/pt-irs-june-30
PTAll residentsSelf-employed

IRS (Imposto sobre o Rendimento)

Portuguese annual personal income tax return. Self-employed file Annex B under Regime Simplificado or organised accounting.

Filing deadline

June 30, 2026

Country
Portugal
Tax year
2025
Official
Tax authority

What is this deadline?

Annual IRS declaration for 2025. Taxpayers choose between Regime Simplificado (flat-rate expense deduction) or Contabilidade Organizada (actual accounting) when declaring self-employment income.

Who needs to file?

Every Portuguese tax resident with income. Non-residents with Portuguese source income file separately.

How to file

What people miss

  • Regime Simplificado assumes 75% of revenue as "costs" for services — only the remaining 25% is taxed
  • NHR (Non-Habitual Resident) status changed significantly in 2024 — new applicants face tighter rules
  • Social Security is separate (Segurança Social) and has its own quarterly declaration
  • IRS Jovem relief for young workers in first 5 years of career

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

portugal-vat-return.mdPT

Use this skill whenever asked to prepare, review, or classify transactions for a Portuguese VAT return (Declaração Periódica de IVA) for a self-employed individual or small business in Portugal. Trigger on phrases like "prepare Declaração Periódica", "Portuguese VAT return", "IVA Portugal", "classify transactions for Portuguese VAT", or any request involving Portugal VAT filing. This skill covers Continental Portugal only (standard regime). Madeira/Azores reduced rates, regime de isenção, partial exemption, margin scheme (regime da margem), and VAT groups are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Portuguese VAT work.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

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