For some people the AT has already written the return and it asks nothing but a confirmation. Here is who that is, who it is not, and where Finkavo helps with the rest.
Join the waitlistWhat this page says about the AT's IRS Automático was read from the AT's own pages on 21 September 2026. We re-read it at least every quarter.
If your 2025 income was Portuguese salary or pension income and little else, the AT's IRS Automático is official, already filled in, and needs only your confirmation. Finkavo cannot improve on that. It is for people outside that group, and for anyone who wants to understand a return before confirming it.
It is the AT's own return, pre-filled from what employers and other payers reported and from your household as communicated to the AT. You check it, choose options such as IRS Jovem or the consignation of 1% of your IRS, accept and confirm on the Portal das Finanças. If you neither confirm nor file a Modelo 3 by the end of the window, the AT turns the provisional return into the final one.
Only people who meet all of the AT's conditions are in it. Foreign income, part-year residence, NHR status, most tax benefits, alimony paid, an ascendant deduction, deductions for disability, international double taxation or AIMI, and certain assets in tax-haven jurisdictions each keep you out. Freelancers are in only under the simplified regime, for listed activities, invoicing solely on the Portal.
Outside the group, or when the pre-filled numbers do not look right, you file a Modelo 3. Finkavo helps you prepare it: answers with the law cited, calculators for foreign income and capital gains, and guides. It files the Modelo 3 with the AT only after you confirm, or you upload it on the Portal yourself. Inside the group, you may not need it at all.
| The AT's IRS Automático | Finkavo | |
|---|---|---|
| Cost | An AT service on the Portal das Finanças. The AT's leaflet describes no fee. | Free calculators and guides. Paid plans for the filing pack; prices are on our pricing page. |
| What you get | A provisional return for each tax regime (separate and joint), the provisional assessment, the detail of income and withholdings, and the basis of the deductions. | Cited answers, calculators, guides and a preparation pack for the Modelo 3 you file yourself. |
| Who it covers | Salary and pension income, services income on the simplified regime under set conditions, and income taxed at liberatory rates that you do not aggregate; resident all year; not NHR. | Not limited to a universe: foreign income, property, capital gains and NHR or IFICI questions are covered by its calculators and guides. |
| What keeps you out | Foreign income, part-year residence, NHR, most tax benefits, alimony paid, an ascendant deduction, disability, international double taxation or AIMI deductions, and assets in tax-haven jurisdictions listed in CIRS art. 57.º n.º 7. | Nothing keeps you out: Finkavo prepares the Modelo 3 for any situation it covers. |
| Filing | You confirm on the Portal. If you do nothing by 30 June, the AT converts the provisional return into the final one, and you may file a replacement within 30 days of the assessment without penalty. | Finkavo files the Modelo 3 with the AT only after you review it and confirm; or you download it and file on the Portal. |
| Best for | You are inside the group and the pre-filled numbers match what you earned and paid. | You are outside the group, have foreign income or gains to work out, or want to understand the return before you confirm. |
Which best describes your 2025 income?
If you are not exempt from filing and you neither confirm the provisional return nor file a Modelo 3 by the end of the filing window, the AT converts it into the final return. Married or de facto couples are then taxed separately, without the IRS Jovem option or a consignation, and you may file a replacement within 30 days of the assessment without penalty (CIRS art. 58.º-A n.º 3; AT leaflet).
Only under the AT's conditions: the simplified regime, registration only for activities in the CIRS art. 151.º table with the exception of code 1519, and invoices issued solely on the Portal das Finanças through SIRE (AT leaflet, read 21 September 2026).
No. Finkavo prepares and explains; you submit on the Portal das Finanças, or use IRS Automático if you qualify.
In the AT's leaflet for IRS Automático, in CIRS art. 58.º-A and in the decree that fixes the group covered. They are linked under Sources.
