Anexo J in Portugal: How Residents Report Foreign Income and Accounts

• Portuguese tax residents generally report worldwide income in Modelo 3; foreign-source items go in Anexo J.
• The 2026 form separates employment, business income, pensions, property, interest/dividends, capital gains, and income from earlier years into different sections.
• Use the amount type requested in each section—often gross income, but property and gains use their own fields—and report foreign tax separately.
• Foreign deposit or securities accounts are identified in Anexo J table 11 even if they produced no income during the year.
• The ordinary filing window is 1 April–30 June; a specific extension can apply where foreign tax was not determined in time and the AT is notified correctly.

Anexo J is the foreign-income attachment to Portugal's annual Modelo 3 IRS return. The AT states that Portuguese residents must declare income obtained both in Portugal and abroad. Table 3A identifies one income or account holder by tax number, so do not combine amounts belonging to different people under one holder.

Who normally needs Anexo J

• An employee paid by a foreign employer while Portuguese tax resident.
• A freelancer or business owner with foreign-source professional or commercial income.
• A pensioner receiving a pension from another country.
• An investor receiving foreign interest, dividends, fund distributions, or gains from shares and other assets.
• An owner earning rent or making a gain from property outside Portugal.
• A person who held or controlled a foreign deposit or securities account that must be identified in table 11, even with no income.

Where each type of income goes on the 2026 form

Follow the amount requested and report foreign tax separately

Use the amount requested by the current form instead of reporting only the cash received after foreign withholding. The 2026 form asks for gross amounts in several sections, while foreign property income uses income net of eligible expenses but before foreign tax and capital gains use acquisition and disposal fields. Enter foreign tax effectively paid in its dedicated field. The country code and legal nature of the income matter because a tax treaty and CIRS Article 81 determine whether, and to what limit, Portugal grants a double-tax credit. For dividends and interest in table 8, with the codes and a worked foreign tax credit, see theforeign dividends and interest guide.

Foreign accounts: table 11 is easy to miss

The AT's instructions require identification of foreign deposit or securities accounts in table 11 when the taxpayer is holder, beneficiary, or authorised to operate them. The reporting is separate from declaring interest or gains. That means an account can belong in table 11 even if its balance was small or it produced no income. Use the IBAN when one exists; the form also provides identification fields for accounts without an IBAN. The rule, who counts as a beneficiary, and how to correct an omission are in our guide to foreign bank accounts and table 11.

The filing deadline and the foreign-tax extension

Modelo 3 is ordinarily filed from 1 April to 30 June for the previous year's income. CIRS Article 60.º provides a route to 31 December where the amount of foreign tax was not determined in the source country by the ordinary deadline, but it depends on notifying the AT within the prescribed period and then filing when the amount is known. Do not wait until December without completing that notification step. The AT's FAQ names the form as the Modelo 49, filed by the end of the normal window.

A clean filing workflow

1. 1
   Confirm residence and reporting period

   Separate resident and non-resident periods if you arrived or left during the year.

2. 2
   Build a source ledger

   List each payer, country, income type, gross amount, date, currency, and final foreign tax.

3. 3
   Map each row to the form

   Use the current 2026 Anexo J instructions rather than copying last year's field numbers.

4. 4
   Add account disclosures

   Review every overseas bank, brokerage, and securities account for table 11.

5. 5
   Reconcile and retain

   Compare submitted totals to statements and keep the declaration receipt and supporting evidence.

Common mistakes that trigger mismatches

• Reporting only the net cash received after foreign withholding.
• Assuming a tax treaty means the income does not have to appear in Portugal.
• Omitting a dormant or zero-income foreign account from table 11.
• Using the payer's country when the form asks for the source country under tax rules, without checking the instructions.
• Claiming provisional foreign tax that was not effectively paid or cannot be documented.
• Combining income or accounts belonging to different household members in one person's Anexo J.

Go deeper

• Foreign bank and securities accounts: who must list which accounts in table 11, and how an omission is corrected.
• Your first tax return in Portugal: the arrival year, two residence statuses, and where the annex fits.
• D8 visa taxes: working remotely for a foreign employer, and why the visa does not decide the tax.