Attention those who owe IRS debt in Portugal: Today is the last day to apply for installments

In Portugal, an important period ends today for taxpayers who have a tax debt as a result of the IRS calculation of their 2025 income and cannot pay off their debt within the payment period at the end of August.

According to the rules of Autoridade Tributária e Aduaneira, taxpayers who want to pay their IRS debt in installments after the voluntary payment period expires must submit their applications within 15 days at the latest. This year, the relevant period falls on September 15.

Applying may allow the debt to be paid in installments before going through the tax enforcement process.

Application can be made via Portal das Finanças

The application can be made electronically via Portal das Finanças.

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The number of installments requested must be specified in the application.

According to the current rules of the EC, eligible debts can be paid in installments for up to 36 months and the monthly installment amount cannot be less than 25.50 euros.

Is collateral required in all cases?

No.

According to the EC's current information, the collateral requirement can be removed for natural persons if the debt is 5,000 euros or less.

In addition, guarantee exemption can be applied when the number of installments requested is 12 or less.

In case of different amounts and installment conditions, additional conditions may come into play depending on the nature of the debt.

Installment payment does not make the debt interest-free

Installment plan Entry does not mean that the IRS debt is interest-free.

For each installment, a delay interest calculated from the end of the voluntary payment period to the month in which the relevant payment is made is added.

The first installment is paid by the end of the month following the approval of the plan. Payment documents for subsequent installments can be obtained via Portal das Finanças.

AT also states that failure to pay an installment may lead to the plan being terminated and the remaining debt transferred to the collection process.

What awaits those who did not apply today?

The main purpose of the installment mechanism is to ensure that the taxpayer who has payment difficulties can pay the debt regularly without going directly into the tax enforcement process.

For this reason, it is important that people who owe IRS debt and cannot pay at once do not miss the September 15 deadline.

Since the amount of debt of the person, whether he/she has other tax debts and the number of installments requested may affect the regime to be applied, the personal circumstances shown in the Portal das Finanças should be taken as basis during the application.

Resources

Autoridade Tributária e Aduaneira — Portal das Finanças

https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/pagamentos_e_reembolsos/pagamentos/Prestacoes/Pagar_prestacoes_antes_instaur_proc_executivo/A_pedido_do_contribuinte/Paginas/default.aspx

Autoridade Tributária e Aduaneira — IRS / Pagamentos / Prestações

https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/pages/faqs-00552.aspx

ECO — September 15, 2026

https://eco.sapo.pt/2026/09/15/ainda-nao-pagou-o-irs-termina-hoje-prazo-para-pedir-prestacoes/