IRS Tax Return 2023

IRS Tax Return 2023

Filing Period
The period for submitting the Tax Returns for the income obtained during the year of 2023 is between 1st of April and 30th of June.

Automatic IRS
Taxpayers may opt for automatic IRS if they are employees (category A income) or retirement pensioners (category H income) if they have no other income.

Exemption in Filing Tax Return
Taxpayers who, in 2023, received individually or cumulatively the following income are
exempt from submitting the Tax Return (Model 3):

  • Dependent work or pensions up to €8,500, as long as there has been no IRS withholding;
  • Taxed at withholding rates (e.g., interest on bank deposits or other investments) and do not opt for the aggregation of such income;
  • From isolated acts, provided that the respective amount is less than four IAS (€1,921.72).
    We advise you to consult the information leaflet provided by Tax Authority at the link:
    (Information Leaflet – AT) IRS – Deductions, tax benefits and fees for income for the
    year 2023 (
    The information presented in this article does not bind and does not replace the complete consultation of the legislation in force or the consultation of the IRS services at Oporto Accounting.
    Oporto Accounting is the leading office is its sector for Accounting, Tax Consultancy, Human
    Resources and Consulting services. With offices located in Porto and Lisbon.
    The high quality of the services provided with the professionalism of our team, make Oporto
    Accounting one of the leading accounting firms in its sector in Portugal.

Bruno Varajão
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