The deadline to pay IRS — imposto sobre o rendimento das pessoas singulares, Portugal’s personal income tax — on 2025 income ended on 31 August 2026, for taxpayers whose assessment was issued within the normal deadlines.
Updated on 30 September 2026: the deadline has passed. If your assessment was not paid, the automatic plan described below is what may now apply — check your “Pagamentos a Decorrer”.
If you received a tax assessment (nota de liquidação) with an amount to pay and cannot settle the full amount in one go, there are mechanisms to request payment by instalments.
How do you request payment of IRS in instalments?
Taxpayers may ask the Autoridade Tributária e Aduaneira (AT), the Portuguese tax authority, to pay IRS in instalments, provided the conditions set out in law are met. The request is made through the Portal das Finanças, the Portuguese tax portal, and spreads the amount owed over several monthly instalments.
It is worth looking at this option early, especially when the IRS due represents a significant strain on the household budget.
Missed the deadline? The AT may set up an automatic plan
There is also an automatic instalment plan mechanism for certain IRS debts.
Where the assessment has not been paid, 15 days after the payment deadline the tax authority may automatically set up an instalment plan, with no guarantee required, provided all of the following conditions are met:
| Condition | Requirement |
|---|---|
| Amount owed | Equal to or less than €5,000 |
| Previous request | The taxpayer must not have previously requested payment by instalments |
| Guarantee | Not required |
In these cases the taxpayer does not need to file any request to benefit from the automatic plan. The AT itself starts the procedure and notifies the taxpayer of the terms of the payment plan.
Where do you check and pay the instalments?
Once the plan is created, the payment document for each instalment is available from the 11th of each month on the Portal das Finanças.
To check it:
Portal das Finanças → Início de sessão → Pagamentos → Pagamentos a Decorrer
Check the Portal das Finanças regularly and keep to the payment dates shown for each instalment.
Does the automatic plan extend the deadline?
No. This mechanism should not be read as an extension of the normal deadline for paying IRS.
If your IRS for 2025 is still unpaid, check your assessment and the “Pagamentos a Decorrer” section: an automatic plan may already be there. If not, pay the amount or request an instalment plan without delay.
Paying after the deadline can trigger interest and other charges on the tax debt. The EA Contabilidade team can review your assessment and tell you which route best fits your situation.