What is the Imposto sobre o Rendimento das Pessoas Singulares (IRS) (Personal Income Tax)

The IRS aims the global and personalised taxation of the private income of the people living in national territory, with the adoption of a broad income concept and the relevance of an important set of charges and deductions of private and family type.

The tax is individually calculated for each married or unmarried partner. In case you choose an optional scheme (joint taxation), the tax is due for the amount of the income of the size of the family, considering as taxable persons those upon whom rests its management.

The calculation of the tax due means the application of the corresponding rate to the determined taxable income and still the regarding of the legally foreseen deductions to taxable income.

The taxable persons who receive income subject to IRS, when they are not exempt, are obliged to the annual presentation of the declaration Model 3 of IRS and corresponding Appendixes, according to the received income.
In case of self-employment they shall submit the declaration of start-up of activity before it starts up:
  • From 2016 (inclusive), the declarative obligations concerning the income obtained in the year before must be fulfilled on the following deadlines:
  • From 15.March until 15.April, when the taxable persons have only received or it has made them available income of category A and H;
  • From 16.April until 16.May, in the remaining cases.
In the situations where the income has been obtained abroad and confers entitlement to a tax credit for international double taxation and whose amount is not determined in the State where they have been obtained, the declaration deadline is extended until 31December of the same year.
These obligations can be fulfilled within the 30 days immediately after the occurrence of any fact that determines the change of the already declared income or means, in relation to past years, obligation to declare it, except if another deadline is foreseen in this Code.
Yes. In case you choose the joint taxation and taking into account that the IRS is due because of the sum of income of the size of the family, i. e., the married or unmarried partner and corresponding dependants, it is effectively necessary to inform the tax number (Número de Identificação Fiscal => NIF).
A rental agreement, apart of being the legal form of recording in writing the agreement establishe between the landlord and the tenant, is always a mean to safeguard rights and obligations concerning each of the parties.
On the other hand, for the IRS, 15% are deductible until the limit of € 502 (2015) of the net amounts incurred by the owner related with the rehabilitation of real estate located in “urban rehabilitation areas" and recovered under the terms of the respective strategies rehabilitation according to the Regime de Arrrendamento Urbano (RAU )approved by the Decree-Law Nr. 321-B/90, dated 15.October or amounts incurred with rented real estate whose rent will be progressively increased according to the Novo Regime do Arrendamento Urbano (NRAU) approved by the Law Nr. 6/2006, dated 27.February, that are subject to a rehabilitation process.
The request of the certificate as non-habitual residence must be submitted when you submit your certificate as resident in Portugal or, later, until 31st.March, inclusice, of the following year to that when you become a resident in this territory.
To communicate with the tax and customs authority, through the Tax Office Portal, you can request the corresponding password at www.portaldasfinancas.gov.pt through the option New User, on the right side of the computer screen and fill the application form with your personal data, on such terms you are requested for.
You can also allow the tax and customs authority to send you optional messages and messages of support to the voluntary compliance, through text-messages and email. This service is free, of personal and confidential nature. However, to allow us to provide it in a safe way, we need you to ensure your email and your mobile phone number.
As soon as the password request takes place, two codes will be automatically made available:
  • To ensure your mobile phone, by text message;
  • To ensure your email, through electronic mail;
  • These codes can only be confirmed at the Tax Office Portal at Cidadãos>Outros Serviços>Confirmação de Contactos (Citizens>Other Services>Confirmation of Contacts) after receiving the password to the Tax Office Portal, that is sent by mail, in a message-envelope, to your tax address.

Source: Ministry of Finance

Leaflet on Services and Contacts of ACM, I.P.


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You can still opt for the telephone service, through the Migrant Support Line, app My CNAIM or by e-mail

Migrant Support Line

From 5 March 2022: Monday to Friday, between 9 am and 8 pm, and on Saturday, between 9 am and 5 pm

808 257 257 (landline)

21 810 61 91 (mobile and abroad)

National Support Centres for the Integration of Migrants (CNAIM)

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Av. de França, 316
Edifício Capitólio
4050-276 Porto

Tel: 22 207 38 10
Fax: 22 207 38 17
From Monday to Friday, between 8 am and 5 pm

CNAIM Lisboa
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Rua Álvaro Coutinho, 14
1150-025 Lisboa

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Face-to-face service available without previous appointment
The use of a mask or visor is mandatory
Edifício Administrativo do Parque de Feiras e Exposições Manuel de Castro e Brito
Av. Salgueiro Maia, s/n
7800-552 Beja

Tel: 808 257 257 | 21 810 61 91 (Migrant Support Line)
From Monday to Friday, between 9:00 am and 12:30 pm, and 2:00 pm and 5:30 pm

CNAIM Algarve
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Loja do Cidadão
Mercado Municipal, 1.º Piso
Largo Dr. Francisco Sá Carneiro 8000-151 Faro

Tel: 808 257 257 | 21 810 61 91 (Migrant Support Line)
From Monday to Friday, between 8:30 am and 5 pm



COVID-19 vaccination: online platform for registration of foreign citizens without a SNS (National Health Service) user number

Information cards on COVID-19 vaccination:

. Arabic (ar)
. English (en)
. French (fr)
. Hindi (hi)
. Mandarin (zh)
. Nepalese (ne)
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. Romanian (ro)
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. Thai (th)
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If you have a SNS (National Health Service) user number, please self-schedule your appointment

If you need support with registration and/or self-scheduling, or if you are facing constraints in the process, you can contact us by e-mail: covid19@acm.gov.pt

More information about the COVID-19 vaccination

Lockdown Easing Plan: Schedule and Rules

Lockdown Easing FAQ's

Doctors of the World Portugal' Guide on COVID-19:

. Arabic (ar)
. Bengali (bn)
. English (en)
. Finnish (fi)
. French (fr)
. Fula (ff)
. German (de)
. Hebrew (he)
. Hindi (hi)
. Italian (it)
. Japanese (ja)
. Mandarin (zh)
. Mandinga (man)
. Nepali (ne)
. Netherlands (nl)
. Polish (pl)
. Portuguese (pt)
. Romanian (ro)
. Russian (ru)
. Spanish (es)
. Swedish (sv)
. Tigrinya (ti)
. Turkish (tr)
. Ukrainian (uk)
. Urdu (ur)

IOM’s information leaflet on COVID-19, in more than 30 languages.

IOM's three documents about COVID-19 for migrants, in several languages.

The information presented is purely indicative, with the main purpose  to provide general guidance without exempt, at any case, the consultation with the competent authorities and the use of professional advice regarding the addressed themes

Migrant Support Line

This hotline is working from Monday to Friday between 9:00 am and 7:00 pm. Get more information here.

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Bem-vindo ao novo portal do Alto Comissariado para as Migrações

Procuramos reunir aqui um conjunto de informação essencial e de interesse para os migrantes. No entanto, sabemos que este é um trabalho contínuo que nunca está terminado.

Contamos consigo para tornar este site mais completo. Se souber de alguma informação que deva ser adicionada ou corrigida, entre em contacto connosco através do acm@acm.gov.pt.