How to Access and Understand Your IRS Tax Assessment

Once your Portuguese income tax return has been processed, the tax authority produces a formal assessment called the Demonstração de Liquidação de IRS. This document confirms your final result: a refund, an amount to pay, or a nil outcome. Knowing where to find it and how to read it lets you confirm the figure, plan for any payment, and check that everything matches what you filed.

When the assessment appears

The IRS filing window runs from 1 April to 30 June each year. For people who file on time, refunds usually arrive between April and June. The assessment is generated after your return is processed, so it may not appear the instant you submit. If you miss the deadline, late filing fines apply and currently range roughly from 200 to 2,500 euros. Because these amounts can be updated, confirm the current figures before assuming a specific penalty.

Step by step: finding your assessment

Log in to the Finanças portal with your credentials.
In the search box, type "Informação Financeira" and select it.
Click Aceder to open the section.
Open the "Os Meus Documentos" tab.
In the Imposto filter, choose IRS.
Click Filtrar to narrow the list to your income tax documents.
Find the assessment by its Id. Documento and open it to view the liquidação.

This same area of the portal sits alongside your other tax records, so it is a convenient place to keep track of your overall position with Finanças.

Reading the key fields

The assessment uses a few Portuguese terms you will want to recognise:

valor a reembolsar: the refund amount the tax authority owes you.
valor a pagar: the amount you owe and must settle.
data limite: the deadline by which any payment is due.

If you see a value next to valor a pagar, note the data limite carefully and pay before that date to avoid interest or further charges. If you see a value next to valor a reembolsar, that figure should reach the bank account, you registered with Finanças.

After you have read it

Your IRS assessment is one piece of a wider tax picture. If you own property in Portugal, it is worth also checking and paying your IMI property tax, which follows its own schedule. When you need to prove you owe nothing to the authorities, for example for a property purchase or a public tender, see our guide on getting a certificate of no debt. And if you are weighing up your residency tax position, read about the NHR closure and the IFICI regime, which has changed the options for new residents.

All of this starts with being correctly registered in the system. To file an IRS return and receive an assessment in the first place, you need a Portuguese tax number, and you can get your Portuguese NIF online without travelling to a tax office.

Common questions

Why can I not see my assessment yet? Returns take time to process. Check back after a few days, and make sure the Imposto filter is set to IRS and you have clicked Filtrar.

What if the figure looks wrong? Open the document by its Id. Documento and review the detail. Keep your filing records to hand so you can compare line by line before contacting Finanças.

Don't have a NIF yet and need to file? Sort your Portuguese NIF first, flat 29.99 euros including VAT, 100% online with same-day submission.