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What the Modelo 3 isRequired anexosPreparationFiling and submissionCommon mistakesCommon questionsWhat the Modelo 3 is
The Modelo 3 is Portugal's annual personal income tax return, filed each spring for the previous calendar year. One return covers a household: it has a cover form with your identification and household composition, plus numbered annexes, one per type of income. You file only the annexes that apply to you; the anexos guide maps the common schedules to each income type.
Filing is online through the Portal das Finanças. There is no paper route for standard cases, and no English interface, which is most of why this guide exists.
Required anexos
| Anexo | Covers | Typical expat case |
|---|---|---|
| A | Portuguese employment and pensions | You work for a Portuguese employer |
| B | Self-employment (simplified regime) | You freelance on recibos verdes (the official freelance invoicing system) |
| E | Portuguese capital income | Interest from a Portuguese bank |
| F | Portuguese rental income | You let out a property here |
| G | Capital gains | You sold shares or property |
| H | Tax benefits and deductions | Claiming household deductions |
| J | All foreign income and accounts | Foreign salary, dividends, pension, accounts |
| L | NHR / IFICI regime holders | Applying your regime's rates to declared income |
Preparation
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.
Get portal access
You need your NIF and a portal password (or digital mobile key). Request access well before filing season; the password arrives by post.
Confirm your household
Household composition is confirmed early in the year and feeds deductions. Do it before the season opens.
Validate e-Fatura
Your deductible purchases accumulate against your NIF through the year. Classify pending invoices by late February to keep the deductions.
Gather statements
Portuguese employers and banks report automatically. Foreign income needs your own year-end statements; see the Anexo J guide.
Filing and submission
The window runs from the start of April to the end of June for everyone, regardless of income type. Inside the portal you choose the pre-filled declaration where available, add the annexes the pre-fill cannot know about (foreign income above all), and run the simulation. The simulation shows your assessment before you commit, so you can catch a missing credit or a wrong entry safely.
After submission the return is validated, the assessment note follows over the summer, refunds are paid to the IBAN on file, and any balance due is generally payable by the end of August. Keep the supporting documents; the tax office can request them for several years.
Worked example
Sofia files her first return in May, Anexo A for her Lisbon salary and Anexo J for a foreign savings account, and runs the simulation before submitting, using round figures for illustration.
Because withholding exceeded the assessed tax, the difference comes back as a refund; had it fallen short, the balance would be payable by the end of August.
Common mistakes
Common mistakes
- Missing the June deadline. Nobody withheld tax, so it felt like nothing was due; late filing brings penalties even at zero tax.
- Forgetting Anexo J. Income that never touched Portugal still belongs on the return; residence taxation does not care where the money was paid.
- Skipping the simulation. It is the safe place to discover the foreign tax credit did not apply; run it before you commit the return.
- A stale refund IBAN. A refund sent to a closed account goes nowhere; check the IBAN on file before you file.
Common questions
Do couples file together?
You can file jointly or separately, and the simulation lets you compare. Joint taxation uses the household quotient, which often helps single-earner couples.
What if I arrived mid-year?
You declare as a resident from your arrival date, so your first return covers a partial year. See the arrival-year guide for how the split works.
Can I fix a mistake after submitting?
Yes, replacement declarations are normal. Filing a corrected return promptly is treated very differently from never filing.
Do I need an accountant?
Plenty of simple cases self-file successfully. Foreign income, a first year, or a regime election are where a professional pays for themselves.
Sources
- Autoridade Tributária, Ofício-circulado 20291/2026 (current Modelo 3 forms, instructions, and filing deadline)
- Portal das Finanças, IRS filing area and simulator
This guide is general information, not personalised tax advice. Rules and rates change, and your facts can move you off the defaults described here. Confirm your position with a qualified professional before acting on it.