Individual Income Tax (“IRS”)
The Basics
What are the submission dates for IRS returns and payments?
Type of Income
(Category) |
Tax Fiscal Year |
Submission of Tax Return*
|
Tax Assessment |
Tax Payment |
P |
I |
A
H |
From 1st Jan to 31st Dec |
On March |
On
April |
Up to
31st
July |
Up to 31st August |
E
F
H |
From 1st Jan to 31st Dec |
On
April |
On
May |
Up to
31st
August |
Up to 30th September |
P: Paper Tax Submission; I: Internet Tax Submission
The income arising in Portugal by non-residents is usually taxed at source and in some situations they will not have to submit a tax return in Portugal. See more on “Non-Residents Taxpayers”.
Back |Forward | Menu