The declaração de IRS entregue em 2026, referente a rendimentos de 2025, começará a ser entregue a partir de 1 de abril. Contudo, antes dessa data, há vários prazos que deve cumprir para obter uma maior rentabilização do IRS. Conheça quais os principais prazos antes da entrega do IRS.

The IRS (Personal Income Tax) is one of the most important taxes for taxpayers. To obtain greater tax withholding and avoid fines, it is essential to know and comply with the deadlines set by the Tax and Customs Authority (AT). This article highlights the main deadlines for the IRS em 2026, de forma a ajudar os contribuintes a organizarem-se melhor e a maximizarem as suas deduções.

Key IRS deadlines

Rent communication - 16 de fevereiro

All rents received from tenants must be reported by landlords through the Model 44 Declaration. This annual declaration must be completed by landlords who receive property income (category F of the IRS). These rents include leases, subleases, assignments of use of the building or part of it.

Change of Household - Prazo 2 de março

Changes in the composition of the household, such as birth, marriage, divorce, change of residence or death, must be reported by this date. You learned how to update or change your household through our article.

Expenditure on education in the Interior or Autonomous Region - Prazo 2 de março

To report the education expenses of students who are part of the household for attending an educational establishment located in an inland territory or autonomous region.

Proof of educational establishment - Prazo 2 de março

Deliver the document proving attendance at an educational establishment.

Invoice validation - Prazo 2 de março

All invoices related to deductible expenses must be validated on the e-Fatura portal. Learn how to validate invoices in our article.

Consultation of the Amounts Determined – Deadline March 31

Subsequently, you can consult and verify the amounts calculated in the e-Fatura based on the invoices you have previously validated.

IRS Submission - Prazo 1 de abril a 30 de junho

A entrega da declaração de IRS referente aos rendimentos de 2025 inicia a April 1st and ends on June 30th. Os contribuintes com rendimentos de trabalho dependente ou pensionistas podem utilizar o IRS Automatic.

However, by opting for the Automatic IRS, you may lose several deductions that would increase your withholding. Therefore, we recommend that you consult with a certified accountant to maximize your refund. Get to know our accounting.

Tax Payment - Deadline August 31

For taxpayers who filed the return by the deadline, this is the deadline to receive the tax refund or pay the additional tax due to the State.

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