IRS is Portugal’s personal income tax. It is filed every year, including by non-residents who earn Portuguese-source income.
What drives the price?
| Situation | Typical range |
|---|---|
| One filer, employment income only | Bottom of the range |
| Couple, employment and rental income | Middle |
| Category B income, capital gains, crypto | Upper |
| Foreign income and treaty relief | Top of the range |
I am a non-resident. Do I have to file in Portugal?
Yes, whenever you earn Portuguese-source income: rent, Alojamento Local, capital gains on a property sale, dividends from a Portuguese company. Non-resident rules apply, together with the double tax treaty with your country of residence where one exists.
What if I moved to Portugal mid-year?
Determining tax residence and how income earned before arrival is treated depends on your circumstances.
What we need from you
ID and NIF for every filer, proof of income, deductible expenses and, where relevant, foreign tax returns.