The standard tax form ( modelo IRS1) is supplemented by a number of special forms for declaring different types of income (called annexes). Residents with employment ( category A) and pensions ( category H) income only are required to make an annual tax return between 1st February and 15th March. All other residents must file a tax return between 16th March and 30th April.
If a non-resident has rental income or capital gains from property, he must also file a tax return by 30th April. If you have tax to pay you will receive a tax bill four to eight weeks after filing, which must be paid within 30 days.
Any balance of tax due is usually payable by the 31st May and overpayments are refunded by 31st August. If a refund is due it will automatically be paid into the bank account specified on your return. Foreign residents may need to provide a copy of their IRS tax declarations when renewing their residence card ( residência).