- By 2 March 2026 - Household information:
On the Finance Portal: Check and update information on household composition and other relevant personal details, taking into account the date 31/12/2025. 
If you do not update this information, the family and personal information provided in the previous year's return will be used.

- Until 2 March 2026 - CONFIRMATION OF INVOICES:
On the e-invoice portal: Consultation, registration and/or confirmation of invoices for all members of the household and any allocation to commercial/professional activity. 
  • If you have invoices in the ‘Complementary Invoice Information’ situation, complete the missing information; 
  • If the invoices were reported by economic agents and you detect any omissions, register the missing invoices; 
  • If the invoices were not entered in the correct sector, you can reallocate them if the issuing entity is registered with the AT with that Economic Activity Code (CAE).  
If health, training and education expenses were incurred outside Portuguese territory and property expenses were incurred in another Member State of the European Union or the European Economic Area with which there is an exchange of information on tax matters, report the corresponding invoices by entering the essential data on the e-invoice portal.

- From 16 to 31 March 2026 - On the Finance Portal: Check the expenses for deduction from your income tax calculated by the Tax Authority.
If you find any omissions or inaccuracies in the expenses or their calculation, claim the general family expenses or invoices for expenses eligible for VAT deduction by requesting an invoice from the Tax Authority.  
You must do this individually for each expense holder, including dependents, by authenticating with your tax identification number (NIF) and the respective access password.

- From 1 April to 30 June 2026 - Submission of the Model 3 IRS declaration. Before submitting the return, on the Finance Portal: register or update the IBAN to which you wish to receive the refund, if applicable.

- By 31 August 2026 - Payment of tax or receipt of refund.
 

Alojamento Local: End of VAT Exemption for Non-Residents Starting 1 July 2025

Portugal’s new law, through Decree-Law no. 35/2025, establishes that from 1 July 2025, non-resident property owners operating Alojamento Local (short-term rentals) will no longer be eligible for VAT exemption under Article 53.º of the Portuguese VAT Code (CIVA).

What changes?

• All non-tax residents in Portugal, including EU residents, will be required to charge 6% VAT on AL stays;

• They must appoint a tax representative in Portugal registered with the Tax Authority;

• They must submit periodic VAT returns, regardless of turnover.

No more small-income exemption

Previously, non-residents earning under €14,500 per year could benefit from automatic exemption.
Now, this exemption no longer applies to non-residents, regardless of the revenue.

What must be done?

1. Appoint a tax representative residing in Portugal;

2. Issue VAT invoices at 6% through the Finanças portal;

3. Submit VAT returns (monthly or quarterly);

Source :  https://diariodarepublica.pt/dr/detalhe/decreto-lei/35-2025-912066244

Tourist tax in Portimão came into force on 14 March 2024, in accordance with the regulations published yesterday in the Diário da República. It will be charged by tourist establishments and AL establishments to their customers, who will have 30 days from today to register on Portimão City Council's +Fácil portal.

Portimão's tourist tax will apply to all overnight stays from 14 March, and only bookings made after this date will be taken into account.

Bookings already received for dates after this tax comes into force must not be taken into account for the application of this tax.

The tourist tax applies to all customers staying in :

- Hotel establishments (hotels, inns, hotel residences);

- Holiday villages;

- Tourist flats;

- Tourist complexes (resorts);

- Residential tourist complexes;

- Rural tourism developments ;

- Camping and caravanning sites ;

- AL accommodation (houses, flats, accommodation establishments, including hostels).

The tax is charged per person per night in all tourist complexes and AL establishments, up to a limit of 7 consecutive nights per person/stay.

The tax is applied to guests aged 13 or over and is applied throughout the year according to the values stipulated:

- 1 € per night per person up to a maximum of 7 consecutive nights per person, between 1st November and 31st March - low season.

- 2 € per night per person up to a maximum of 7 consecutive nights per person, between 1st April and 31st October - high season.

- Phase 1: until 14 April 2024

Initial registration form for individuals or legal entities: Responsible entities must make their initial registration on the + Fácil electronic platform no later than 30 days after the fee comes into force, i.e. before 14 April 2024, or 30 days after the start of their activity.

- Phase 2: Self-declaration of the fee - until the last day of the month following the month in which it was collected, whether or not there is a tax to pay.

Source : https://cm-portimao.pt/taxa-turistica-de-portimao

Tourist tax - Portimão

Post from 26/01/2024.

- By 15th February 2024 - On the Finance Portal: Consultation and update of data regarding the composition of the family unit and other relevant personal details, taking into account the date 31/12/2023. 

- Until 26th February 2024 - On the e-Fatura website: Consultation, registration and/or confirmation of the invoices of all the members of the family unit.

- From 16th to 31st March 2024 - On the Finance Portal: Consult the expenses for deduction to the IRS collection ascertained by the Tax Authority.

- From 1 April to 30 June 2024 - Submission of IRS Form 3 declaration

- Until 31 August 2024 - Tax payment.

Whenever the place of local accommodation (AL) is registered in an autonomous unit of a building under horizontal property regime that is intended, in the constitutive title, for habitation, the registration must be preceded by a decision of the condominium for use of the exercise of the local accommodation activity.

The local accommodation establishment's registration number is personal and non-transferable

The issuing of new local accommodation establishment registrations, under Decree-Law no. 128/2014, of 29 August, concerning flats and accommodation establishments integrated in an autonomous fraction of a building, is suspended throughout the national territory, with the exception of the inland territories identified in the annex to Ministerial Order no. 208/2017, of 13 July, under the terms set out in the following paragraphs.

Condominium

Licence

New Local Accommodation Establishment Registrations

Condominium assembly,

In the event that the local accommodation activity is carried out in an autonomous fraction of a building or part of an urban building that can be used independently, the condominium owners' meeting, by resolution of at least two-thirds of the permilage of the building, may oppose the exercise of the local accommodation activity in said fraction, except when the constitutive title expressly provides for the use of the fraction for local accommodation purposes or there has been an express resolution of the condominium owners' meeting authorising the use of the fraction for that purpose.

Duração

The registration of a local accommodation establishment lasts for five years, renewable for equal periods.

Extraordinary contribution

An additional contribution is created for flats and lodging establishments integrated in an autonomous fraction of a building providing local accommodation, the regime of which is approved in the annex to this law and of which it forms an integral part (CEAL).

Within two months of the date of entry into force of this law, (i.e. by 07 December 2023), holders of local accommodation registrations are obliged to prove, by submitting a tax return , that they are continuing to operate the business, communicating that they are doing so on the RNAL platform - National Local Accommodation Register, via the Single Electronic Counter provided for in article 6 of Decree-Law no. 92/2010 of 26 July.

Failure to comply with the provisions of the previous paragraph will result in the cancellation of the respective registrations, by decision of the mayor of the municipality with territorial jurisdiction.

Inactive registrations expire

https://data.dre.pt/eli/lei/56/2023/10/06/p/dre/pt/html

More information

Post from 07/02/2023.

- By 15th February 2023 - On the Finance Portal: Consultation and update of data regarding the composition of the family unit and other relevant personal details, taking into account the date 31/12/2022. 

- Until 27th February 2023 - On the e-Fatura website: Consultation, registration and/or confirmation of the invoices of all the members of the family unit.

- From 16th to 31st March 2023 - On the Finance Portal: Consult the expenses for deduction to the IRS collection ascertained by the Tax Authority.

- From 1 April to 30 June 2023 - Submission of IRS Form 3 declaration

Post from 09/05/2022.

Following the new Law no. 8/2022, of 10 January 2022, the declaration of non-debt is compulsory for the sale of property and must contain the following:

- the amount of all condominium charges in force in relation to the apartment,

- with specification of its nature, respective amounts and payment deadlines,

- And if applicable, the existing debts, their nature, amounts, constitution dates and due dates.

The declaration referred to is issued by the administrator within a maximum period of 10 days from the respective request and constitutes a compulsory document instructive of the deed or the authenticated private document.

Note that if the deed is made with a banking platform, this may require that this statement is written with the certification of the signatures of the condominium manager.

This certification is not required by law, but can be part of the requirements of the banking platform.

Post from 11/04/2022

Please note that from this year onwards, property owners in so-called urban pressure areas should be aware that when they put a property on the market and proceed with the sale of their property, they must respect the right of pre-emption of the municipalities, autonomous regions and the State.

The deadline for the exercise of this right of preference by the public entities concerned is 10 days

Proof that the property has been published on the "casa pronta" website within the specified period will be required for the notarial deed.

News from 06/04/2022.

Please note that, from now until the end of June 2022, the deadline for filing IRS and capital gains declarations runs.

If you sold your property in Portugal in 2021, do not forget to declare the capital gain this year, even if you are a non-resident.

When making the capital gains declaration, you can include expenses you had with the sale and acquisition of the property. These include the costs of the energy certificate and the commission paid to the real estate agent in the case of selling expenses, and the costs of the deed, land registry, IMT (Municipal Tax on the Transfer of Real Estate) and IS (Stamp Tax) for the acquisition expenses.