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Commentary

1.2 How are filings done by the employee?

Portugal

All taxable persons residing in Portugal must annually submit, a declaration regarding the previous year's income, (Declaração de IRS), as well as non-resident citizens that have received income considered obtained in the Portuguese territory, mentioned in the Personal Income Tax Code, Art 18.

The tax declaration can be submitted online between 1 April and 30 June.

In Portugal,

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Web page updated on 17 Mar 2025 14:42