Personal Income Tax - Tax Return Filing Period in Portugal

Resident individuals, irrespectively of whether or not they hold non-habitual resident (NHR) status, are liable to income tax on their worldwide income and non-residents on their Portugal-sourced income only.

We will be able to assist you with the required guidance on the relevant documentation and information about all categories of income and your tax-deductible expenses, double tax agreement rules, filling and submitting tax returns.

Please consider the key date dates in respect of income tax matters this year are as follows:

25th February

Validate on the Tax Authority (AT) portal the 2019 tax-deductible expenses that have been invoiced against you;

Inform AT of any relevant changes to your circumstances occurred during 2019, such as marriage, divorce, new children, etc.

31st March

Between 15th and 31st March you should verify your eligible tax deductions on the AT portal and, in the event there are any relevant errors or omissions, your claim has to be filed no later than 31st March.

In the event you wish us to prepare and file your tax return, March 31st is also the latest date for us to receive from you all the relevant information to this effect. 

30th June

The annual tax return in respect of the tax/calendar year 2019 must be filed between 1st April and 30th June 2020.

31st August

This is the deadline for the payment of your income tax, if any, in respect of 2019.