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Portugal Tax Compliance

NHR · IRS Modelo 3 · Autoridade Tributária

Tax authority
AT
Tax year
1 January – 31 December
Filing deadline
30 June
CGT rate
28% (or progressive rates by election)
Overview

The Portugal tax system at a glance

Filings in Portugal go through Autoridade Tributária e Aduaneira. The standard method is Modelo 3 via Portal das Finanças.

Taxable since 2023. 28% on gains from crypto held <365 days. Tax-free if held >365 days.

Annual exemption: Tax-free if held more than 365 days

Key rates & treatment

Income tax rates
14.5% – 48% (progressive)
Capital gains rate
28% (or progressive rates by election)
Annual exemption
Tax-free if held more than 365 days
Currency
EUR (€)

What Handy covers in Portugal

Six things your Portugal expert handles end-to-end.

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365-day holding period exemption

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28% flat rate on short-term gains

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NHR regime implications

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Category G income classification

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Portal das Finanças filing

Foreign income under NHR

Your expert

Your Portugal expert holds Contabilista Certificado (CC) or Consultor Fiscal.

Every expert in our Portugal network is a licensed, practising tax professional. We verify credentials and practice history before approval — no gig workers, no unlicensed bookkeepers.

When you sign up, our matchmaking system picks the best available expert for your specific situation: jurisdiction match, capability score, capacity, language, and client rating.

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Portugal expert network
Autoridade Tributária e Aduaneira
  • Verified credentials and practice history
  • Specialised in crypto, employment, and capital gains
  • Native or fluent in your language
  • Active matchmaking based on availability

Key deadlines

When the Portugal tax year runs and when filings are due.

Tax year
1 January – 31 December
The reporting period for income and gains.
Filing deadline
30 June
When your return is due to AT.
Filing method
Modelo 3 via Portal das Finanças
How returns are submitted.

Ready to handle your Portugal taxes?

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