Administrative services for immigrants in Portugal
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Accounting and Tax Advisory Services in Portugal | JJ Gestoría

Avoid fines and simplify your tax life. We manage your IRS, IMI, and IUC returns with expert precision, ensuring compliance with legal deadlines while optimizing your tax burden in Portugal.

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IRS Filing Dates and Obligations

The IRS is levied on the income of individuals resident in Portugal and is filed online at the Portal das Finanças. There are two modalities: automatic declaration for taxpayers with simple incomes (categories A and H) and the Model 3 for more complex situations. At 2025the single delivery period is from April 1 to June 30It is advisable to avoid the first few days to reduce corrections. After delivery, the Tax Authority will issue the settlement note to July 31 and, if there is an amount payable, the due date is up to August 31. Failure to meet deadlines may result in penalties ranging from 150 € y 3.750 €. To maximize deductions, remember to validate invoices at e-fatura to February 25, 2009 Validate invoices and update the composition of the household before the February 17th Upgrade home.

 

Municipal Property Tax (IMI): calculation and payment deadlines

What is IMI and how is it calculated?

  • This is an annual fee applied to property owners in Portugal.
  • Calculated: VPT (Taxable Net Asset Value) × municipal fee set by each concelho.
  • The VPT and the rate can be consulted/simulated in the Portal das Finanças.
  • Possible benefits: temporary exemptions (recent home ownership, low income) and large family discounts.

Dates and methods of payment

  • Notification of the amount: April.
  • ≤ 100 €: one-time payment until last day of May.
  • Enter 100 € y 500 €: two installments, May y November.
  • > 500 €: three installments, May, August y November.
  • Means: multibank, homebanking, direct debit or at a finance department.
  • Respect the dates to avoid juros (interest) and bribes (fines).

 

Imposto Único de Circulação (IUC): when and how to pay it

What is the IUC and who must pay it?

  • Annual tax for the property of vehicles registered in Portugal, even if they are not circulating.
  • Applies to automobiles, motorcycles, tricycles, quadricycles, pleasure boats and private aircraft.
  • The amount depends on category, cylinder capacity, age and CO₂ emissions.

UCI payment terms in 2025

  • It is paid every year in the anniversary month of tuition (e.g., July tuition → payment in July).
  • Categories A-E (vehicles and motorcycles): up to last day of the month of enrollment.
  • Categories F and G (ships and aircrafts): up to last day of January.
  • First year of enrollment: up to 30 days after the registration deadline.
  • Non-payment: interest and penalties.
  • Note: as of 2026 there will be a single deadline until February 28th with a two installment option (not applicable in 2025).

 

How JJ Gestoria helps you with your tax obligations?

IRS Return Planning and Filing

We analyze your returns to choose the best modality, validate deductible expenses and file on time.
We remind you of key milestones such as invoice validation and household updates to maximize deductions.

IMI and IUC management

We review the VPT, verify exemptions or discounts and organize your IMI payment schedule.
For the IUC, we calculate the amount, issue the DUC and remind you to pay in the month of registration.
We also anticipate regulatory changes so you can plan ahead.

Representation and incident resolution

If there are incorrect liquidations, we manage claims and rectifications. We can represent you before the TA,
to process IUC debt installments and request VPT revision when applicable.

Do you need help with your IRS, IMI or IUC returns? JJ Gestoria offers comprehensive advice so that you can comply with your tax obligations without stress. Contact with us!

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