Annual tax return & assessment
Declaração de IRS (Modelo 3) e Nota de Liquidação
What it is
The annual income tax declaration (Modelo 3), filed with the Autoridade Tributaria e Aduaneira, and the assessment (nota de liquidacao) issued afterwards.
Who needs it
Tax residents, filing between April and June for the previous year. Commonly requested for residence renewals and loan applications.
Where to get it
Filed on the Portal das Financas. The nota de liquidacao appears there once processed.
Does it expire?
No. A new declaration and assessment is produced each year.
You need this first
Connects to
Where this comes from
Checked 11 August 2026.