Where does this foreign income go on Anexo J?
Choose the income and a couple of facts about it. You get the quadro, the code and what to enter, read from the AT's Anexo J instructions, and a clear no when it is not Anexo J at all.
Examples: a foreign payment is not always foreign-source income
The section depends on the income's nature and source. These examples help prepare your records; they do not determine tax residence, final tax or treaty treatment.
| Situation | What to prepare |
|---|---|
| Foreign account without income | Quadro 11 identifies a covered account; it does not create fictitious income. The instructions cover the holder, beneficiary or person authorised to operate it. |
| Salary for work performed in Portugal, paid from abroad | Not automatically Anexo J. Article 18(1)(a) treats that work as Portuguese-source income; the checker directs it to Anexo A. |
| Foreign dividends without Portuguese withholding | Quadro 8A, code E11. Example: €120 gross and €18 foreign tax are separate fields; do not report just the €102 received. |
Have your annual statement, pre-tax amounts, evidence of foreign tax and relevant account details ready. Always check the form year: the currently published document is in force from January 2026; that does not guarantee the fields in a future 2027 version.
Examples checked 15 October 2026: official Anexo J instructions · CIRS Article 18.
Full Anexo J guide · Foreign dividends and interest · Reporting foreign accounts
Frequently asked questions
Does a foreign employer mean Anexo J?
No. Employment income is Portuguese-source when the work is done in Portugal or when the payer is resident, seated or established here (CIRS art. 18.º n.º 1 a)). Anexo J is for income obtained outside Portugal, and its quadro 4A takes the country where the work was done as the country of source.
Do I enter the net or the gross amount?
Gross, before tax paid abroad, for employment, pensions, self-employment (without a permanent establishment) and capital income. Rent from property is the exception: net of the expenses of earning it, before foreign tax.
Where do crypto sales go?
Selling crypto-assets is a capital gain. Crypto-assets that are not securities and were held under 365 days go in quadro 9.4A, and those that are securities in quadro 9.2A with code G34. Only remuneration from crypto operations is capital income, code E25.
What if my case is not on the list?
The tool covers the common items and says when it cannot settle one. For the rest, the AT's Anexo J instructions, linked under the result, are the source, and an accountant can confirm the edge cases.
Do I need Anexo J if I only have a foreign account?
Yes, quadro 11 asks you to identify foreign deposit and securities accounts you hold or may operate even when they earned nothing (LGT art. 63.º-A n.os 8 and 9).