Modelo 3 prep wizard
Get ready to file Modelo 3, step by step.
Filing IRS in Portugal between April 1 and June 30 each year is unavoidable for residents. This wizard asks 9 focused questions and gives you a personal checklist showing which Anexos you'll need and which boxes to tick. Print it or save it next to your Portal das Finanças tab.
What's your filing status for this tax year?
Determines whether you file individually or jointly with your partner.
What this wizard does (and doesn't do)
Does: guides you through the key decisions (joint vs separate, NHR/IFICI status, which Anexos apply, englobamento elections, Auto-IRS vs full-file) and produces a printable summary cross-referencing Portuguese tax code articles.
Doesn't: file Modelo 3 on your behalf, calculate your exact tax owed, or substitute for a contabilista if your situation is complex (multiple foreign-source types, professional crypto trading, ongoing AT audits, recent residence change).
The Modelo 3 Anexos at a glance
Anexo A - Cat A salary income (DMR pre-filled by employer)
Anexo B - Cat B freelance / recibos verdes (simplified regime)
Anexo C - Cat B with organized accounting (€200k+ revenue)
Anexo D - Income from transparent entities
Anexo E - Cat E capital income (interest, dividends from PT sources)
Anexo F - Cat F rental income (PT properties)
Anexo G - Cat G capital gains (shares, crypto, real estate)
Anexo H - Tax benefits, deductions, donations
Anexo I - Income from inheritance / undivided estates
Anexo J - Foreign-source income (all categories)
Anexo L - NHR / IFICI qualifying activity income
Anexo SS - Social Security info for Cat B
Filing deadlines and penalties
Modelo 3 filing window: April 1 to June 30 for the previous tax year. Late filing penalties: €25-€100 base + 4% interest on any tax owed, growing the longer you wait. For very late filings (6+ months), the penalty can scale to €250+ and AT can issue an oficiosa assessment using the highest plausible numbers.
Auto-IRS (the pre-filled version AT can submit on your behalf) is available from late March each year if your situation is simple - check Portal das Finanças during the second half of March to see if you're eligible.
Related tools and guides
- IRS calculator - estimate what you'll owe before you file
- How much to save for tax - monthly savings target for freelancers
- Crypto tax calculator - if you've sold crypto this year
- Full Modelo 3 walkthrough - screen-by-screen guide
- First-year freelancer guide - if you're newly Cat B
This wizard is informational. AT (Autoridade Tributária e Aduaneira) is the only authority that can confirm what your filing requires. For complex situations (multi-jurisdiction residency, ongoing audits, recent emigration/immigration), consult a contabilista. Tax codes referenced: CIRS arts. 16, 22, 28, 31, 53, 58.º-A, 69, 78, 81, 145.