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”.

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