The Model 3 (Income tax return form 3 (PIT)) is the main mechanism for reporting different types of personal income in Portugal, including:
- employment income,
- professional and business earnings,
- pension income,
- property income,
- capital income and gains.
Depending on the nature of income received during 2025, taxpayers complete the basic return and relevant schedules (annexes).
Taxpayers typically file the return online through the Portuguese Tax Authority’s portal using secure digital credentials.
The filing window runs from 1 April to 30 June 2026.
The Autoridade Tributária (Portuguese Treasury) frequently provides a pre-filled tax return to eligible taxpayers to simplify the procedure. However, it remains the taxpayer’s responsibility to carefully review all income and deduction information and make necessary changes before submitting.
When automatic PIT does not accurately reflect a taxpayer’s situation—due to changes in family circumstances or unreported income, for example—the taxpayer should submit Model 3 with appropriate adjustments. It is also possible to file a replacement return to correct previously submitted returns.
Once submitted and validated, the tax return determines whether the taxpayer owes additional tax or is entitled to a refund.
Communication is made via a tax assessment notice, and any payment or refund must be handled in accordance with legal deadlines.
Conclusion
Form 3 remains a central element of personal income tax compliance in Portugal. Even with the availability of automatic IRS, understanding how to correctly prepare and submit Modelo 3, including annexes and deadlines, is crucial to meeting tax obligations and accessing all applicable tax benefits.
How Nominaurea Can Help
Nominaurea can assist with:
- Full preparation and review of Modelo 3 PIT returns.
- Verification and adjustment of pre-filled data.
- Tax advisory services to ensure compliant and optimized filing.
