IRS filing begins tomorrow as expense dispute deadline ends
Taxpayers have until the end of today to dispute expense values on the Finance Portal (Portal das Finanças) before the income tax (IRS) filing period begins on Wednesday. The President of the Republic also approved the expansion of the automatic tax return (declaração automática) to include more young taxpayers under the revised Youth IRS (IRS Jovem) rules. Experts warn that changes to withholding tax (retenção na fonte) tables last year may result in smaller refunds for many households.
IRS Jovem is a tax benefit that provides a partial exemption on employment income for young workers aged 18 to 26 during their first five years of work. It helps young professionals retain more of their earnings by reducing their income tax (Imposto sobre o Rendimento de Pessoas Singulares) liability. As of 2024, these taxpayers are eligible for the automatic tax return system, simplifying the annual filing process.
The Portal das Finanças is Portugal's official online tax platform, operated by the Autoridade Tributária e Aduaneira (AT — Tax and Customs Authority). It is where individuals and businesses file tax returns, check tax records, make payments, and manage their fiscal affairs.
Key functions include filing the annual IRS return (Modelo 3), accessing e-invoices (e-fatura), consulting property tax (IMI) records, requesting tax residency certificates, and paying outstanding tax debts. Access requires a NIF (tax identification number) and a password or digital key.
The portal is essential for anyone living or working in Portugal. Residents should be aware that scam messages impersonating the AT are common — always access the portal directly at portaldasfinancas.gov.pt rather than through links in emails or SMS.
