Question 1

What is IRS in Portugal?

Accepted Answer

IRS stands for Imposto sobre o Rendimento das Pessoas Singulares, which is the personal income tax in Portugal. It is submitted annually through a tax return filed on the Portal das Finanças, detailing all income earned during the previous year. The legal submission deadline ends on the 30th of June.

Question 2

Who needs to submit an IRS tax return in Portugal?

Accepted Answer

As a rule, all tax residents in Portugal with taxable income are required to submit an annual return. This includes employees (salaried workers), self-employed individuals, pensioners, and anyone receiving income from investments, rental properties, or capital gains. Expats residing in the country are also subject to this obligation, regardless of their nationality.

Question 3

I am not a tax resident in Portugal. Do I have IRS obligations?

Accepted Answer

Yes, in specific situations. Non-tax residents who obtain Portuguese-sourced income—such as property rentals in Portugal, capital gains, local employment, or dividends from Portuguese companies—may be required to file a return. In these cases, a withholding tax rate (usually 25%) generally applies, making a detailed assessment essential before assuming no declaration is required.

Question 4

Is it better to submit IRS jointly or separately (married or in a civil partnership)?

Accepted Answer

There is no standard answer; it depends entirely on the income of each partner and the applicable IRS tax brackets. In some scenarios, a joint return reduces tax; in others, separate filing is more advantageous. Nexus Global Business always performs a simulation of both scenarios before submitting the return to ensure the most favourable outcome for the couple's finances.

Question 5

Do I need to declare income earned in other countries?

Accepted Answer

If you are a tax resident in Portugal, the general rule is that you must declare your worldwide income, including salaries, dividends, rentals, or capital gains earned outside the country. Portugal has double taxation treaties with numerous countries to help eliminate or reduce the actual tax paid. This process requires the correct technical completion of Anexo J (Annex J) and the corresponding supporting documentation issued in the country of origin.

Question 6

What is the Non-Habitual Resident (NHR/IFICI) regime and how does it affect IRS?

Accepted Answer

It is a special tax status (currently replaced by the IFICI for new beneficiaries) that can significantly reduce the tax burden for individuals becoming tax residents in Portugal for the first time, applying reduced rates or exemptions to certain foreign incomes. Filing an IRS return for beneficiaries of this regime requires completing Anexo L (Annex L) and a careful analysis of each income category declared.

Question 7

Is support available in English?

Accepted Answer

Yes. Nexus Global Business provides full bilingual support for international clients. Our team regularly works with international clients and expats and is accustomed to explaining the Portuguese tax system clearly and accessibly to those unfamiliar with local bureaucracy.

Question 8

How much does the service cost?

Accepted Answer

Assistance with the IRS tax return starts from €100, varying according to the complexity of the tax scenario, the number of countries involved, and the types of income.

Question 9

What is the turnaround time for delivery?

Accepted Answer

The standard turnaround time is approximately two weeks, subject to team availability and the complexity of the process. The final deadline for submitting the tax return in Portugal is the 30th of June.

The right partner for companies that want to operate and grow in Portugal.

Fees from €100

Certified accountant on the team

100% remote process

Support in Portuguese and English

Final deadline: 30th June

What is included in our IRS tax return service

Why do our clients choose Nexus Global Business for their IRS in Portugal?

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