How to file IRS 2026 (Modelo 3) - step by step

Before you start

• Validate e-fatura deductible expenses by Feb 25.
• Update family composition by Feb 15.
• Confirm tax domicile is current (Madeira vs mainland changes withholding tables).

Step-by-step

1. Log in to Portal das Finanças with your NIF + password (or Chave Móvel Digital).
2. Go to "IRS" → "Entregar Declaração" → start Modelo 3 for 2025 income.
3. Review the pre-filled declaration (pre-filled with income reported by employers + pensions + investments).
4. Add annexes as required (Annex A employee income, B freelancer, C simplified, D IRC-linked, E investments, F rental, G capital gains, H deductions, etc).
5. Validate, simulate the liquidation, submit. Keep the receipt (comprovativo).

Common mistakes

• Forgetting Annex G for crypto capital gains.
• Not updating domicile before filing (wrong regional tables applied).
• Missing foreign income that triggers DTT analysis (Annex J).
• Wrong simplified-regime coefficient for activity code.

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