Portugal tax authority deadline for IRS liquidation notes ends Friday

The Portuguese Tax Authority (Autoridade Tributária e Aduaneira, AT) must issue the final IRS liquidation notes for the 2025 tax year by Friday, 31 July. These notes show whether taxpayers owe additional tax, are due a refund, or have a balanced account, and include the detailed calculation used by the tax office.

Refunds are payable by 31 August, although many taxpayers receive their payments earlier via bank transfer when the IBAN was provided. Taxpayers can verify the status of their notes and any refund through the Portal das Finanças by logging in and selecting the IRS consultation option. The deadline also marks the end of the period for submitting replacement returns without increased penalties; submissions after 31 July may incur higher fines. Reduced withholding rates in 2025 mean some refunds are smaller than in previous years.