{"id":1722,"date":"2026-04-04T18:32:28","date_gmt":"2026-04-04T17:32:28","guid":{"rendered":"https:\/\/dev-bussola-digital-contabilidade.pantheonsite.io\/?p=1722"},"modified":"2026-04-08T19:56:04","modified_gmt":"2026-04-08T18:56:04","slug":"irs-2026-o-que-muda-na-declaracao-modelo-3-e-como-estasalteracoes-afetam-contribuintes-e-empresas","status":"publish","type":"post","link":"https:\/\/bussola-digital.pt\/en\/2026\/04\/04\/irs-2026-o-que-muda-na-declaracao-modelo-3-e-como-estasalteracoes-afetam-contribuintes-e-empresas\/","title":{"rendered":"IRS 2026: What changes in the Model 3 return and how these changes affect taxpayers and businesses."},"content":{"rendered":"
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IRS 2026: What changes in the Modelo 3 tax return and how these changes affect taxpayers and companies.
alterations affect taxpayers and companies.<\/h3>\n

Informational article \u2013 B\u00fassola Digital \u2013 Accounting & Consultancy, Sole Trader (ENI)<\/strong><\/p>\n\n

The Tax Authority has introduced significant changes to the IRS Modelo 3 tax return, applicable to returns submitted in 2026, relating to income earned in 2025. These changes result from the reform of the IRS Jovem scheme, updates to capital gains and investment income rules, and the creation of new reporting codes.<\/p>\n\n

In this article, we explain in detail what changes and present practical examples so that taxpayers, young workers, investors and companies can understand the real impact of these changes.<\/p>\n

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1) New IRS Jovem: a more comprehensive regime with a longer duration<\/h3>\n\n

The IRS Jovem has been completely redesigned. It is no longer dependent on the completion of studies and now covers all young people up to the age of 35.<\/p>\n\n

Main changes:<\/strong>
\u2022 Duration of the benefit: 10 years (previously 5).
\u2022 Eligible income limit: \u20ac28,737.50.
\u2022 Exemption percentages:
\u2003\u2003\u2022 1st year: 100%
\u2003\u2003\u2022 2nd to 4th year: 75%
\u2003\u2003\u2022 5th to 7th year: 50%
\u2003\u2003\u2022 8th to 10th year: 25%<\/p>\n\n

Practical example \u2013 Employee aged 28<\/strong>
\u2022 Annual salary: \u20ac20,000
\u2022 Year of starting activity: 2025
\u2022 In 2026 (2nd year), benefits from 75% exemption \u2192 only \u20ac5,000 is subject to IRS.
\u2022 Result: lower withholding tax and potentially a higher tax refund.<\/p>\n

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2) Capital gains and investment income: foreign shares are now treated in the same way as domestic shares<\/h3>\n\n

From 2026 onwards, foreign shares will be subject to the same regime as shares traded on the national stock exchange, benefiting from a reduced tax rate depending on the holding period.<\/p>\n\n

New applicable rates (domestic and foreign):<\/strong>
\u2022 Held for > 2 years: 25.2%
\u2022 Held for > 5 years: 22.4%
\u2022 Held for > 8 years: 19.2%<\/p>\n\n

Practical example \u2013 Investor with foreign shares<\/strong>
\u2022 Purchase: \u20ac10,000
\u2022 Sale after 6 years: \u20ac18,000
\u2022 Capital gain: \u20ac8,000
\u2022 Applicable tax rate: 22.4% (previously 28%)
\u2022 Tax due: \u20ac1,792 (saving of \u20ac448 compared to the previous regime)<\/p>\n

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3) Autonomous taxation of company vehicles: limit increases to \u20ac30,000<\/h3>\n\n

For business and professional activities with organised accounting, the acquisition cost threshold relevant for autonomous taxation increases from \u20ac20,000 to \u20ac30,000.<\/p>\n\n

Practical example \u2013 Sole trader<\/strong>
\u2022 Vehicle purchase: \u20ac28,000
\u2022 Previously: autonomous taxation applied to \u20ac20,000
\u2022 Now: it applies to \u20ac28,000, but with a framework more closely aligned with the current market.
\u2022 Result: greater tax predictability and better alignment with real market prices.<\/p>\n

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4) New codes for exempt income (Schedule H)<\/h3>\n\n

The Tax Authority has introduced new codes to identify specific exemption situations, including:<\/p>\n\n

\u2022 Permanent housing provided by the employer (2024\u20132026).
\u2022 Productivity bonuses, profit-sharing and non-regular bonuses.
\u2022 New column to identify who paid alimony, relevant for tax deductions.<\/p>\n\n

Practical example \u2013 Employee with company-provided housing<\/strong>
\u2022 Annual value of the benefit: \u20ac6,000
\u2022 2024\u20132026 regime: exempt income, but must be declared using the new code.
\u2022 Omission may lead to discrepancies and delays in processing.<\/p>\n

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5) Technical adjustments and simplification of completion for different taxpayer profiles<\/h3>\n\n

Young workers<\/strong>
Gain access to a longer, more comprehensive and easier-to-apply benefit.<\/p>\n\n

Investors<\/strong>
Now benefit from tax equality between domestic and foreign shares, with a direct impact on long-term savings.<\/p>\n\n

Companies and self-employed workers<\/strong>
Should review vehicle acquisition policies and ensure the correct completion of the new reporting codes.<\/p>\n

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Digital Compass supports you at every stage.<\/h3>\n\n

Our team monitors tax changes daily and ensures:<\/p>\n\n

\u2022 Correct and optimised completion of the tax return;
\u2022 Specialist support for young taxpayers, investors and companies;
\u2022 Personalised analysis of tax framework and benefits;
\u2022 Risk reduction and prevention of filing errors.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

A Autoridade Tribut\u00e1ria introduziu mudan\u00e7as significativas na Declara\u00e7\u00e3o
\nModelo 3 do IRS…<\/p>","protected":false},"author":1,"featured_media":2132,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidade-e-fiscalidade"],"_links":{"self":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts\/1722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/comments?post=1722"}],"version-history":[{"count":4,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts\/1722\/revisions"}],"predecessor-version":[{"id":2177,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts\/1722\/revisions\/2177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/media\/2132"}],"wp:attachment":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/media?parent=1722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/categories?post=1722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/tags?post=1722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}