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What the Modelo 3 isWho files, and whose income goes in?Choose anexos from the factsGather and reconcile the recordsFrom draft to submissionWhen the ordinary deadline is not enoughWorked example: a records-to-return mapChecks that prevent avoidable mistakesCommon questionsSources and editorial scopeWhat the Modelo 3 is
Modelo 3 is the Portuguese annual personal income tax return. The main form records your identity, household and residence position. Its anexos are schedules for particular income and tax information. The ordinary filing window is 1 April to 30 June of the following year, through the Portal das Finanças.
Start with three decisions: whether you must file, which residence period applies and whose income belongs in each declaration. Completing a form before settling those questions can produce a technically valid return with the wrong tax treatment.
Who files, and whose income goes in?
Portuguese residents fall within IRS on worldwide income; non-residents fall within IRS on Portuguese-source income. Those scopes also apply to the respective periods of partial-year residence. Some taxpayers qualify for a filing exemption, so a NIF or residence permit alone does not answer whether a return is required. Check CIRS article 15 and the conditions and exclusions in article 58.
A couple does not automatically submit one household return. Separate taxation is the default for spouses and qualifying unmarried partners; eligible couples can choose joint taxation. Household and dependant information still matters in either case. Compare the options using complete figures and the rules in article 13 and article 59. Different residence statuses within a couple require particular care.
If you moved during the year, establish the tax-residency start date before allocating income. It is not automatically your first flight, visa date or address-update date. Use the residency tests and the arrival-year guide to build the timeline.
Choose anexos from the facts
First list each income stream, its owner, category, source country and relevant period. Then match it to the instructions for the income year you are filing. The table is an orientation map, not a complete filing decision.
| Starting point | Schedule to check | What to resolve first |
|---|---|---|
| Portuguese-source employment or pension | Anexo A | Source, category, gross amount and withholding |
| Self-employment | Anexo B or C, as applicable | Accounting regime and source; foreign-source reporting may also matter |
| Portuguese investment income, rent or gains | Anexos E, F or G, as applicable | Category, any final withholding, reporting exceptions and available elections |
| Foreign-source income | Anexo J | Income category, country, gross amount and foreign tax |
| Reportable foreign deposit or securities accounts | Anexo J, Quadro 11 | Account identification, even where no income arose |
| Deductions, benefits or a special tax regime | Relevant schedules, including H or L where applicable | Eligibility and the current-year instructions; a regime is not assumed |
For foreign income and account disclosure, use the Anexo J guide alongside AT’s category-by-category guidance. Do not infer that a tax exemption removes a reporting obligation.
Gather and reconcile the records
Make a folder for the return
A preparation map for the steps in this guide; keep each record connected to the return it supports.
- Your situationHousehold, residency dates and identification details.
- Your figuresIncome statements, withholding and relevant expense evidence.
- Your submissionA copy of the return, submission proof and later assessment.
Use the free first-filing checklist to track these items online or on paper. Keep the documents in your own secure folder; the checklist does not request uploads.
- Identity and residence: NIFs, functioning Portal access, household details, residence periods and evidence supporting them.
- Income: employer and pension statements, business records, rent statements, bank and broker reports, and transaction-level evidence for sales.
- Tax and contributions: Portuguese withholding, foreign tax certificates and relevant compulsory social-security contributions. Keep gross income separate from net cash received.
- Accounts and currency: identify reportable foreign accounts, owners and authorised operators. Keep original-currency amounts and the basis for conversion to euros.
- Deductions and elections: review e-Fatura and household information against the campaign’s own preparation deadlines. Retain evidence of any regime entitlement or election.
Reconcile each annual statement to your own records. A missing pre-filled figure is not evidence that income is exempt. Equally, a bank transfer is not necessarily new income: a transfer between your own accounts needs to be distinguished from interest, dividends or pay.
From draft to submission
- Select the income year. A return filed in 2027 ordinarily concerns 2026. Do not select a year merely because it is the current calendar year.
- Check the main form. Review identity, household, residence period and the separate/joint choice where applicable. Confirm the bank details you supply.
- Complete the relevant schedules. Use the instructions beside the fields and your reconciled records. Resolve uncertain source, category or regime questions before submitting.
- Validate and simulate. Resolve reported errors and inspect the calculation. Simulation is an estimate based on your entries, not AT confirmation that your tax analysis is correct. An unavailable simulation is not a reason to invent a result.
- Submit and save proof. A saved draft or simulation is not a submitted return. Keep the submission receipt and a copy of the declaration, then check its processing status and any AT messages.
- Read the assessment. Compare the nota de liquidação with your return and records. Follow the payment deadline shown on the notice; do not assume a refund amount or payment date from a simulation.
The government’s IRS filing service page explains online filing and lists official assistance routes. Portal screens can change between campaigns, so this guide describes the checks to make rather than promising fixed button labels.
When the ordinary deadline is not enough
CIRS article 60 sets the ordinary 1 April to 30 June window. It also provides a specific extension to 31 December where qualifying foreign-source income gives a right to an international double-tax credit but the foreign tax amount has not been determined by the ordinary deadline.
That extension has conditions: you must communicate to AT within the ordinary filing window that you qualify, identifying the income type and source country. Missing a statement or having a foreign account does not by itself grant an extension. Check the current AT communication procedure before relying on it.
Worked example: a records-to-return map
Sofia’s fictional case: she is resident for all of 2026, is single, has no special regime and has only Portuguese employment plus interest from a foreign bank. Her records show €30,000 gross salary, €4,000 Portuguese withholding and €120 gross foreign interest. Assume the employment and interest source classifications are established.
| Record | What she checks |
|---|---|
| Employer statement | Anexo A salary and withholding agree with €30,000 and €4,000 |
| Foreign bank statement | €120 gross interest goes to the applicable Anexo J capital-income field; any foreign tax is recorded separately |
| Foreign account details | Account identification is also checked for Quadro 11 |
This example maps documents to reporting questions. It does not calculate Sofia’s final tax or promise a refund; deductions, elections and the full applicable rules still affect the assessment.
Checks that prevent avoidable mistakes
- Keep income year and filing year separate in the folder name and return.
- Resolve residence and work location before treating every foreign payment as Anexo J income.
- Declare relevant gross amounts, with foreign tax shown separately; do not substitute the net amount deposited.
- Check foreign accounts even if they earned nothing.
- Review the actual declaration before accepting a pre-filled or automatic result.
- Save submission proof and monitor messages after filing. A portal validation is not the end of the process.
Common questions
Do couples have to file together?
No. Separate taxation is the default for spouses and qualifying unmarried partners; eligible couples may elect joint taxation. Household, dependant and residence details affect how the rules apply.
I arrived during 2026. Do I report the whole year?
First establish whether partial-year residence applies and the correct dates. Resident and non-resident periods have different income scopes. Portuguese-source income before the resident period may still create a Portuguese obligation.
My foreign employer paid into a foreign account. Is that Anexo J?
Not automatically. The place where employment was exercised matters under the Portuguese source rules. The employer and bank locations alone do not decide the correct schedule.
Does a successful simulation mean the return is correct?
No. It estimates a result from the information supplied. You still need to verify the residence period, income classification, completeness and any elections, then submit and keep the receipt.
Sources and editorial scope
Sources checked 15 September 2026 by Expatax. This is an editorial check against the linked official material; professional review is not recorded. Examples are fictional and explain the process, not an individual tax outcome.
General information, not personalised tax advice. Your facts and the rules for the relevant income year govern. Check uncertain classifications before filing.