First filing checklist

The return is filed between April 1 and June 30. Gathering the documents is most of the work, so start in February.

Before the window opens

Confirm your residency period for the year, especially if you arrived part-way through. Partial-year residency
Make sure your Portal das Finanças login works. Portal access
Validate your e-Fatura invoices by the end of February. e-Fatura
Couples: decide whether to file jointly or separately. Couples quotient

Documents to gather

Portuguese employment: the annual income statement from your employer.
Foreign salary: payslips or an annual statement, plus evidence of foreign tax withheld. Anexo J
Investments: annual broker statements showing dividends, interest and gains. Foreign dividends and interest · Capital gains on shares
Crypto: full transaction history with dates and values. Crypto taxes
Pensions: annual statements for each pension. Pensions
Rental income: contracts, rent received, deductible expenses.
Freelancing: invoices issued, expenses, and your social security declarations. Recibos verdes · Social security
Property bought or sold in the year: deeds, IMT and IMI receipts. Buying · Selling
Foreign tax paid: certificates or withholding statements to claim the credit. Double taxation treaties

Filing

Work out which anexos apply to you. Anexos
Declare foreign income gross, before withholding. Declaring gross income
IFICI or NHR holders: complete the regime annex. IFICI · NHR holders
File between April 1 and June 30. Your first Modelo 3
US citizens: file the Portuguese return first, then the US return and FBAR. Dual filing

After filing

Keep a copy of the submitted return and the assessment (nota de liquidação).
Any tax due is paid by the end of August. 2026 deadlines

This checklist is general information, not personalised tax advice. Your facts change the answer. Confirm your position with a qualified professional before acting on it.