Portuguese Taxes - Frequently Asked Questions
1. When does the tax year start and end?
The tax year in Portugal runs according to the calendar year, meaning it starts on the 1st January of every year, and ends on the 31st December of the same year.
2. When is the deadline to file my 2024 tax return?
The deadline is the 30th June 2025 (unless you have applied for an extension).
3. I only moved to Portugal in April; when do I report my income from?
You only have to report your income from the time you became a tax resident in Portugal, until the 31st December of that year, or until you cease to be a tax resident.
4. I had rental income in Portugal as a non-tax resident, but then I became a tax resident during the year. How do I report this?
You will need to file two separate tax returns, one for the period when you were not a tax resident and another one for the period after you became a tax resident, up until the end of December.
5. When will I be able to file my annual tax return in Portugal?
Tax season commences on the 1st April and ends on the 30th June. You cannot file before this date.
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 will only be able to get an extension if you apply for it before the 30th June 2025. Only registered tax residents qualify for extensions.
7. If I have an extension, when is the deadline to file my tax return?
If you applied for an extension and your application was approved, the deadline to file your tax return is the end of December 2025.
8. I have no income in Portugal, do I need to file a tax return?
Portugal works on the residence basis of taxation; this means that if you are a tax resident and receive income from anywhere in the world, you are required to file a tax return in Portugal.
9. I live off savings; do I still need to file a tax return?
If you have a foreign bank account, or an investment account, then you have to disclose these account numbers 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, in Portugal you have access to your tax file via Portugal's tax portal (Portal das Finanças). All you need is your NIF number and Passcode (Senha) to login.
Although it is not a legislative requirement to use a tax practitioner or accountant to file your tax return, it is recommended that you use a professional to file your tax return.
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. This means that the tax office will confirm that there is no information contained in the tax return that is in contradiction to information that they may have at their disposal.
You will be sent an email from the tax office that will either confirm the validity of your return or alert you that errors were found in the submission.
If your return was 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 from the time you file your return until an assessment has been raised.
12. How do I pay the tax I owe?
If you have a Portuguese bank account, there is an option on your electronic banking profile to select either Public Services or State as your payment beneficiary. Enter your tax number (NIF), payment reference number (which will appear on the assessment) and the amount of tax due.
13. When is the deadline for me to pay my tax?
You are required to pay the amount presented to you in your tax assessment by the 31st August. If you were granted an extension, your payment deadline will be extended accordingly.
14. If I don’t have sufficient money to pay the full amount, can I ask for a payment plan?
Yes, you can apply for a payment plan - 12 months or more depending on the outstanding value. Should the value be considerable, then the tax office may require a guarantee to be provided.
15. If I am not happy with the result of the assessment, can I raise an objection?
Yes, in Portugal you may raise an objection; it is called a “Reclamacao Graciosa”. It is important to understand that the submission of the objection does not stay the requirement to pay the tax. Should the objection not be resolved prior to the tax payment deadline, you are required to settle the full tax amount owed. If the objection results in your favour, then a refund will be issued to you.
16. I made a mistake when I submitted my tax return initially. Am I able to resubmit the tax return?
Yes, before the 30th June deadline, you are permitted to submit as many tax returns as you like, however after the June deadline, there are certain rules that determine whether you can or cannot resubmit your tax return.
17. Do I have to supply the tax office with supporting documents when I file my tax return?
No, on submission of the tax return, you do not need to upload any supporting documents. This will only become a requirement if the tax office decides to review your tax return. They may ask you for specific documents to corroborate the numbers on your tax return.
18. Can I file a joint return with my partner or spouse?
Yes, Portugal permits the filing of individual returns or joint returns. You are permitted to choose every year which option you would like to use. In the majority of situations, a joint tax return will result in a better tax result.
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