Employment and pensions
Usually used when you had Portuguese employment income or pension income reported to AT.
Guide
What are Portuguese IRS annexes?
Modelo 3 is the main Portuguese IRS declaration. Annexes are the extra sections used for different income types, deductions, and tax regimes.
Self-employment
Used for business or professional income, depending on simplified rules or organized accounting.
Asset sales
Used for taxable or potentially exempt sales such as shares, funds, crypto, or property.
Deductions and benefits
Often pre-filled from Portal data. Manual values matter when the Portal data is missing or wrong.
Foreign income and accounts
Common for expats with foreign income, foreign bank accounts, or foreign brokerage accounts.
NHR and IFICI
Used for special resident regime treatment, where applicable and verified in Portal.
Official starting point: Portal das Financas: Modelo 3 e Anexos.