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TAX GUIDES
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26 guides, organized by situation. Pick a topic or search.
Your First Modelo 3
What the return covers, which anexos apply, and how to file.
Anexo J: Declaring Foreign Income
The foreign-income schedule, section by section.
IFICI (NHR 2.0)
Eligibility, the 20% rate, the January 15 registration deadline, and how to apply.
Recibos Verdes: Freelancer Guide
Opening activity, invoicing, IVA, and how the income reaches your return.
Simplified Regime vs Organized Accounting
Coefficients, thresholds, and when organized accounting is better.
Freelancer Social Security
The 21.4% contribution, the quarterly declaration, and the first-year exemption.
Capital Gains on Shares and ETFs
The 28% rate, the short- and long-holding rules, and reporting broker statements.
Crypto Taxes in Portugal
The rules since 2023: the 365-day exemption, crypto-to-crypto swaps, staking and professional trading.
Buying Property: IMT, Stamp Duty, and IMI
IMT, stamp duty and IMI, with a worked example and the under-35 exemption.
Selling Your Home: Capital Gains
How the gain is taxed, reinvestment relief, and selling a former foreign home.
How Pensions Are Taxed in Portugal
Category H, treaty allocation by pension type, and the rules after NHR.
US Citizens: Dual Filing
The two returns, the two calendars, and the filing order.
FBAR and FATCA From Portugal
Which accounts must be reported, thresholds, deadlines and penalties.
FEIE vs Foreign Tax Credit for Portugal Residents
Why the credit usually beats the exclusion, with 2026 figures and a worked comparison.
UK Pensions in Portugal: SIPP, State Pension, QROPS
Treaty treatment by pension type, the 25% lump sum, and QROPS transfers.
Existing NHR Holders
What the ten-year period covers, pension rules by start date, and the end of the regime.
Portugal Tax Deadlines 2026
The full 2026 calendar: e-Fatura validation, the filing window, payment dates and IMI instalments.
Anexos: Which Schedules to File
Which anexo applies to each income type, with the four main expat anexos in detail.
How Portuguese Income Tax Is Calculated
2026 brackets, the couples quotient, deductions versus credits, and a worked example.
e-Fatura: Validating Invoices
Adding your NIF to receipts, February validation, and deduction categories with 2026 caps.
Partial-Year Residency
Split-year treatment, the first return, and the registration steps that set your residency date.
Tax Residency in Portugal
The 183-day rule, habitual residence, treaty tie-breakers, and the NIF address.
NIF: Getting and Using One
Getting a NIF from abroad or in person, fiscal representation, and the registered address.
Double Taxation Treaties
Credit versus exemption, withholding caps, and the evidence required for a credit.
Foreign Dividends and Interest
Gross declaration, treaty caps, the 28% rate, and mapping statements to the return.
Remote Work for a Foreign Employer
Where tax is due, withholding, social security coordination, and employer of record.