When do you file your annual income tax (IRS) return in Portugal?

Checked on 2026-10-25

Portugal's income tax code says the annual IRS return is filed electronically between 1 April and 30 June, whether or not 30 June is a working day. If you have foreign income with a double taxation credit not yet set in the source country, you can extend to 31 December by telling the tax authority by 30 June.

Key facts

What	The law says	Source
Filing window	1 April to 30 June, online, whether or not 30 June is a working day	Código do IRS, art. 60.1
Income changes after filing	File again within 30 days of the fact that changes income already declared, or that creates a duty to declare income for earlier years	Código do IRS, art. 60.2
Foreign income with an undetermined tax credit	Deadline extended to 31 December of the same year	Código do IRS, art. 60.3
Condition for the extension	Tell the tax authority within 1 April–30 June, stating the type of income and the source country	Código do IRS, art. 60.4

The normal deadline

The law says the annual income tax return is filed by electronic data transmission from 1 April to 30 June, regardless of whether 30 June falls on a working day (art. 60.1).

Foreign income: the 31 December extension

If you earned income abroad that gives you a right to a tax credit for international double taxation, and the source country has not set the amount by 30 June, the deadline moves to 31 December of the same year (art. 60.3). To use it, you must tell the tax authority (AT) within the normal 1 April–30 June window that you meet these conditions, stating what kind of income it is and which country it comes from (art. 60.4).

Corrections

If something happens that changes income you already declared, or that means you must declare income for earlier years, the law requires a return within the next 30 days, unless the code sets another deadline (art. 60.2).

Sources

Código do IRS, art. 60 (consolidated text published by the Autoridade Tributária e Aduaneira) checked 2026-10-25

Change history

2026-10-25: Page created

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