IRS Anexo J: Guide for Reporting Foreign Income in Portugal

Table of Contents


What is it?

IRS Anexo J is an additional form that Portuguese taxpayers need to fill out when declaring income obtained abroad. This is crucial for taxpayers who have earned income from foreign sources to ensure proper tax reporting and compliance.

Who needs it?

Any Portuguese resident who has received any form of income from foreign sources, whether it be employment income, pensions, investments, or other types of income, must complete Anexo J when filing their IRS tax return.


  1. Gather Information: Collect all documents related to foreign income such as payslips, pension statements, and investment records.
  2. Access the Portal: Visit the official Portal das Finanças website. Portal das Finanças
  3. Login: Use your credentials to log into your account.
  4. Start a New Declaration: Navigate to the IRS section and start a new tax return.
  5. Select Anexo J: Indicate that you will be filling out Anexo J when prompted.
  6. Enter Income Details: Input the details of all foreign income accurately as per the documents you gathered.
  7. Double-Check Information: Ensure all entered data is correct to avoid validation issues.
  8. Submit: Submit the completed IRS return together with Anexo J.
  9. Monitor Status: Regularly check the status of your submission for any required corrections or updates.

Required Documents

  • Foreign Payslips: Proof of income earned from employment abroad.
  • Pension Statements: Documentation of any foreign pension received.
  • Bank Statements: Records of foreign-based investments and interest.
  • Official Translations: If documents are in a language other than Portuguese, you may need certified translations.

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Additional details

  • Make sure to have all documents translated to avoid discrepancies.
  • Double-check the currency conversion rates applicable at the time the income was received.
  • If you encounter issues during validation, refer to detailed guidelines provided by the Portal das Finanças or consult with a tax advisor.


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