IRS: What is it?

The IRS (Imposto sobre o Rendimento das Pessoas Singulares) is the Portuguese personal income tax.

IRS: What is it?

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Tax

IRS

The IRS (Imposto sobre o Rendimento das Pessoas Singulares) is the Portuguese personal income tax, applied to income earned by individuals residing in Portugal, as well as non-residents who generate income in the country.

This tax applies to various types of income, including:

  • Salaries and pensions
  • Self-employment income
  • Rental income (real estate)
  • Capital income (interest, dividends)
  • Foreign income, depending on your tax residency status

Who needs to file a tax return in Portugal?

In general, the following individuals are required to submit an IRS declaration:

  • Tax Residents (Portuguese citizens or Foreigners) with any type of income, including incomes generated outside of Portugal
  • Non-residents (Portuguese citizens or Foreigners) with income generated in Portugal

How do I know if I'm considered a tax resident in Portugal?

You are considered a Portuguese tax resident if:

  • You stayed in the country for more than 183 days, consecutive or not, during the previous fiscal year
  • Or you have a property in Portugal that suggests the intention to reside habitually
  • Or you were registered as a resident by the Portuguese tax authorities

What are the deadlines for filing IRS in 2025?

The filing period for the 2024 tax year runs from April 1st to June 30th, 2025.
Even if you're eligible for automatic IRS submission, it's crucial to verify and confirm the information through the official Tax Portal within the deadline.

What if I don’t file the IRS on time?

Failing to submit your IRS return may result in:

  • Fines and penalties
  • Late payment interest
  • Tax-related restrictions, such as delays in future refunds or issues obtaining tax documents

That’s why staying compliant with Portuguese tax obligations is essential — especially for newcomers navigating a new system.

Need Help With Your IRS? E-Golden Can Assist You.
If you live in Portugal and want to ensure your IRS declaration complies with all tax requirements, E-Golden’s experts are here to support you — whether you are a foreign resident or a Portuguese citizen.