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
- Portal das Finanças
- Through a contabilista certificado
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. Add them to your AI agent and they handle the computation.
Utilizar esta skill sempre que for solicitada ajuda com o IRS (Imposto sobre o Rendimento das Pessoas Singulares) em Portugal para trabalhadores independentes. Acionar com expressões como "quanto IRS pago", "IRS Portugal", "Modelo 3", "Anexo B", "Categoria B", "regime simplificado", "contabilidade organizada", "retenção na fonte", "trabalhador independente", "recibos verdes", "coeficientes regime simplificado", "IRS Jovem", "adicional de solidariedade", ou qualquer questão sobre apresentação ou cálculo de IRS para um cliente independente em Portugal. Esta skill abrange a declaração anual Modelo 3 + Anexo B, rendimentos da Categoria B, regime simplificado vs contabilidade organizada, escalões progressivos do IRS, adicional de solidariedade, deduções específicas, retenção na fonte, IRS Jovem e prazos de entrega. LER SEMPRE esta skill antes de tocar em qualquer trabalho de IRS português. Para regime RNH/IFICI ver skill pt-nhr-ifici. Trigger also on: "how much tax do I pay in Portugal", "IRS Portugal", "Modelo 3", "income tax return Portugal", "NIF", "freelancer Portugal tax".
Use this skill whenever asked about Portuguese self-employed social contributions (contribuições para a Segurança Social). Trigger on phrases like "Segurança Social trabalhador independente", "Portuguese social contributions", "declaração trimestral SS", "contribuições independente Portugal", or any question about social contribution obligations for a self-employed client in Portugal. Covers the 21.4% rate on 70% of relevant income, quarterly declaration, and first-year exemption. ALWAYS read this skill before touching any Portugal social contributions work.
Redirect — consolidated into portugal-vat-return.md in this directory.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.