Here's what we'll cover—click any section below to jump ahead.
- 1. When Does the Tax Year Start and End in Portugal?
- 2. What Is the Deadline to File My 2024 Tax Return?
- 3. I only moved to Portugal in April; when do I report my income from?
- 4. I had rental income in Portugal as a non-tax resident, but then became a tax resident during the year. How do I report this?
- 5. When can I file my annual tax return in Portugal?
- 6. I will not have all my foreign income information ready by the deadline; can I get an extension?
- 7. If I have an extension, when is the deadline to file my tax return?
- 8. I have no income in Portugal. Do I need to file a tax return?
- 9. I live off savings; do I still need to file a tax return?
- 10. Do I need an accountant or tax practitioner to file my tax return?
- 11. What happens after I file my tax return?
- 12. How do I pay the tax I owe?
- 13. When is the deadline to pay my tax?
- 14. If I don’t have enough money to pay the full amount, can I request a payment plan?
- 15. If I am not happy with the result of the assessment, can I raise an objection?
- 16. I made a mistake when I submitted my tax return initially; am I able to resubmit the tax return?
- 17. Do I have to supply the tax office with supporting documents when I file my tax return?
- 18. Can I file a joint return with my partner or spouse?
1. When Does the Tax Year Start and End in Portugal?
In Portugal, the tax year begins on January 1 and ends on December 31, following the standard calendar year.
2. What Is the Deadline to File My 2024 Tax Return?
You must file your 2024 tax return by June 30, 2025, unless you’ve applied for an extension.
3. I only moved to Portugal in April; when do I report my income from?
You must report income earned from the date you became a Portuguese tax resident through December 31 of that same year. If you cease to be a tax resident earlier, report only up to that date.
4. I had rental income in Portugal as a non-tax resident, but then became a tax resident during the year. How do I report this?
You’ll need to file two separate tax returns: one for the period when you were not a tax resident, and another for the period after you became a tax resident, up until the end of December. Each return will reflect your status during that part of the year and the income you earned while in that status.
5. When can I file my annual tax return in Portugal?
You can file your tax return between April 1 and June 30. Filing is not allowed before April 1.
6. I will not have all my foreign income information ready by the deadline; can I get an extension?
Yes. If you have foreign income and are required to file a foreign tax return, you are eligible to obtain an extension. You must apply before June 30, 2025, and only registered tax residents qualify for extensions.
7. If I have an extension, when is the deadline to file my tax return?
If your extension application is approved, the deadline to file your tax return is December 31, 2025.
8. I have no income in Portugal. Do I need to file a tax return?
Yes. Portugal uses a residency-based tax system. If you're a tax resident, you're required to file a tax return, even if your income is entirely foreign-sourced.
9. I live off savings; do I still need to file a tax return?
Yes. If you hold a foreign bank or investment account, you must disclose the account details in your annual tax return. Even if you have no annual income but have foreign accounts, you are required to file a tax return.
10. Do I need an accountant or tax practitioner to file my tax return?
No. You can file your tax return yourself through Portugal’s official tax portal, Portal das Finanças. All you need is your NIF number and Senha (passcode) to log in.
While it's not legally required to use an accountant or tax practitioner, it’s strongly recommended, especially if your situation involves foreign income or partial-year residency.
We support Portugal tax filings through our Premium Service, in partnership with local experts.
11. What happens after I file my tax return?
Once your tax return is filed, the system will capture it and verify that it is correct. The tax office will confirm that the information in your return matches what they already have on file.
You’ll receive an email confirming that your return was accepted or notifying you of any errors.
If your return is validated, it will be assigned to an assessor, who will evaluate the return and raise a tax assessment. The assessment will be posted to your registered address via CTT.
There is no fixed time frame for when the tax office will raise your assessment after you file your return.
12. How do I pay the tax I owe?
If you have a Portuguese bank account, you can pay your tax through online banking. In your banking portal, select either "Public Services" or "State" as the payment beneficiary. Then enter your tax number (NIF), the payment reference number provided in your tax assessment, and the amount of tax due.
13. When is the deadline to pay my tax?
You must pay the amount shown in your tax assessment by August 31. If you received an extension, your payment deadline will be adjusted accordingly.
14. If I don’t have enough money to pay the full amount, can I request a payment plan?
Yes, you can apply for a payment plan of up to 12 months or more, depending on the amount owed. If the outstanding balance is significant, the tax office may require you to provide a financial guarantee.
15. If I am not happy with the result of the assessment, can I raise an objection?
Yes, in Portugal you can raise an objection—this is called a “Reclamação Graciosa.” However, submitting an objection does not postpone your obligation to pay the tax. If the objection isn’t resolved before the payment deadline, you must still pay the full amount due. If the decision is later found in your favour, you’ll receive a refund.
16. I made a mistake when I submitted my tax return initially; am I able to resubmit the tax return?
Yes. Before the June 30 deadline, you can submit multiple returns without restriction. After the deadline, however, whether you can resubmit depends on specific rules and conditions set by the tax office.
17. Do I have to supply the tax office with supporting documents when I file my tax return?
No, you don’t need to upload any supporting documents when you file your return. However, if the tax office chooses to review your submission, they may request specific documents to support the figures you’ve reported.
18. Can I file a joint return with my partner or spouse?
Yes. In Portugal, you can choose to file either an individual or a joint tax return each year. You’re free to decide which option works best annually. Filing jointly often results in a more favorable tax outcome.
Check out our full Portugal tax guide
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