--- title: "Modelo 10: Income and Withholdings - What it is, who files and how to comply" description: "Complete guide to Modelo 10: who files, what income to declare, 2026 deadlines and penalties for non-compliance." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "Modelo 10: Income and Withholdings - What it is, who files and how to comply", "description": "Complete guide to Modelo 10: who files, what income to declare, 2026 deadlines and penalties for non-compliance.", "url": "https://grupoyour.com/en/blog/modelo-10-income-withholdings-complete-guide", "datePublished": "2026-02-20T09:54:16.85365+00:00", "dateModified": "2026-03-31T00:58:13.60411+00:00", "author": { "@type": "Person", "name": "Pedro Flores", "sameAs": "https://www.linkedin.com/in/pedroflores/", "url": "https://www.linkedin.com/in/pedroflores/" }, "publisher": { "@type": "Organization", "name": "Grupo Your", "logo": { "@type": "ImageObject", "url": "https://grupoyour.com/favicon.png", "width": 512, "height": 512 }, "sameAs": [ "https://www.linkedin.com/company/grupoyour/", "https://www.facebook.com/OGrupoYour", "https://www.instagram.com/grupoyour/" ] }, "image": { "@type": "ImageObject", "url": "https://grupoyour.com/images/blog/grupo-your-modelo-10-rendimentos-retencoes-guia-completo.jpg", "width": 1200, "height": 630 }, "mainEntityOfPage": { "@type": "WebPage", "@id": "https://grupoyour.com/en/blog/modelo-10-income-withholdings-complete-guide" }, "inLanguage": "en", "keywords": "modelo 10, irs, fiscalidade, retenções, obrigações fiscais, autoridade tributária", "wordCount": 972 }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Grupo Your", "item": "https://grupoyour.com" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "Modelo 10: Income and Withholdings - What it is, who files and how to comply", "item": "https://grupoyour.com/en/blog/modelo-10-income-withholdings-complete-guide" } ] }, { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [ { "@type": "Question", "name": "What is Modelo 10?", "acceptedAnswer": { "@type": "Answer", "text": "Modelo 10 is an annual tax declaration that must be filed by entities that pay certain types of income to individual taxpayers residing in Portugal. Its main purpose is to report to the Portuguese Tax Authority (AT) any income paid or made available that is exempt from IRS (personal income tax) or that, for any other reason, was not subject to withholding tax." } }, { "@type": "Question", "name": "Who Must File Modelo 10?", "acceptedAnswer": { "@type": "Answer", "text": "The obligation to file Modelo 10 falls on all entities - individual or corporate - that, during the previous year, paid or made available income falling within the categories indicated below. Examples of obligated entities include:" } }, { "@type": "Question", "name": "What Income Must Be Declared?", "acceptedAnswer": { "@type": "Answer", "text": "Modelo 10 covers income from various IRS categories that, because they are exempt or not subject to withholding, must still be reported to the AT." } }, { "@type": "Question", "name": "How to File Modelo 10?", "acceptedAnswer": { "@type": "Answer", "text": "Filing Modelo 10 is done exclusively electronically through the Portal das Finanças. There is no option for paper or in-person filing. The process is:" } } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://grupoyour.com/en" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "Modelo 10: Income and Withholdings - What it is, who files and how to comply" } ] } ] --- [Saltar para o conteúdo](#main-content) [![Grupo Your - Abertura de Empresa em Portugal](/assets/logo-2wXESdnX.png)](/en) Grupo YourServicesTools[Contacts](/en/contacts) 7 EN Personalized Proposal 1. [Home](/en) 2. [Blog](/en/blog) 3. Modelo 10: Income and Withholdings - What it is, who files and how to comply [Back to blog](/en/blog) [modelo 10](/en/blog?tag=modelo%2010)[irs](/en/blog?tag=irs)[fiscalidade](/en/blog?tag=fiscalidade)[retenções](/en/blog?tag=reten%C3%A7%C3%B5es)[obrigações fiscais](/en/blog?tag=obriga%C3%A7%C3%B5es%20fiscais)[autoridade tributária](/en/blog?tag=autoridade%20tribut%C3%A1ria) # Modelo 10: Income and Withholdings - What it is, who files and how to comply ![Pedro Flores](/images/authors/pedro-flores.png) [Pedro Flores](/en/blog/author/pedro-flores)[](https://www.linkedin.com/in/pedroflores/) 20 February 2026· 5 min read Share ![Modelo 10: Income and Withholdings - What it is, who files and how to comply por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-modelo-10-rendimentos-retencoes-guia-completo.jpg "Modelo 10: Income and Withholdings - What it is, who files and how to comply por Pedro Flores - Grupo Your Contabilidade") ## In this article - [What is Modelo 10?](#what-is-modelo-10) - [Technical Summary](#technical-summary) - [Who Must File Modelo 10?](#who-must-file-modelo-10) - [What Income Must Be Declared?](#what-income-must-be-declared) - [Category A - Employment Income](#category-a---employment-income) - [Category E - Capital Income](#category-e---capital-income) - [Category F - Property Income](#category-f---property-income) - [Category G - Capital Gains](#category-g---capital-gains) - [Category H - Pensions](#category-h---pensions) - [How to File Modelo 10?](#how-to-file-modelo-10) - [2026 Filing Deadline](#2026-filing-deadline) - [Consequences of Non-Compliance](#consequences-of-non-compliance) - [Most Common Mistakes to Avoid](#most-common-mistakes-to-avoid) - [Modelo 10 vs. Monthly Remuneration Declaration (DMR)](#modelo-10-vs-monthly-remuneration-declaration-dmr) - [Practical Recommendations](#practical-recommendations) - [Count on Grupo Your](#count-on-grupo-your) ## What is Modelo 10? **Modelo 10** is an annual tax declaration that must be filed by entities that pay certain types of income to individual taxpayers residing in Portugal. Its main purpose is to report to the **Portuguese Tax Authority (AT)** any income paid or made available that is **exempt from IRS** (personal income tax) or that, for any other reason, was not subject to withholding tax. In practical terms, it serves as a **cross-referencing tool** between what companies and other entities pay their beneficiaries and what the latter declare in their annual IRS return. The AT uses this information to pre-fill individual tax returns and to detect possible omissions or irregularities. * * * ## Technical Summary Field Detail **Official name** Modelo 10 - Income and Withholdings **Responsible entity** Portuguese Tax and Customs Authority (AT) **Mandatory for** Entities that pay income **Filing deadline (2026)** By 31 January 2026 (income from 2025) **Filing channel** Exclusively via Portal das Finanças **Legal basis** Article 119 of the IRS Code * * * ## Who Must File Modelo 10? The obligation to file Modelo 10 falls on all entities - individual or corporate - that, during the previous year, paid or made available income falling within the categories indicated below. Examples of obligated entities include: - Companies and commercial entities - Associations and foundations - Public administration bodies - Banks and insurance companies - Condominiums and real estate management entities - Self-employed professionals who pay income to third parties > **Note:** The obligation exists even if no withholding tax was applied - namely when income is exempt from IRS or when the beneficiary has submitted a declaration of non-subjection to withholding. * * * ## What Income Must Be Declared? Modelo 10 covers income from various IRS categories that, because they are exempt or not subject to withholding, must still be reported to the AT. ### Category A - Employment Income Employment income exempt from IRS, namely meal allowances above the legal limit, termination indemnities within exemption limits, and other accessory income not subject to withholding. ### Category E - Capital Income Interest, dividends and other capital income when paid to residents and not subject to withholding tax, as well as profits distributed by exempt entities or under special regimes. ### Category F - Property Income Rents from properties received by individuals that were not subject to withholding tax. Includes residential, commercial and other property rents. ### Category G - Capital Gains Indemnities and other patrimonial increments not subject to withholding that must be reported. ### Category H - Pensions Retirement, disability and survivor pensions within the exemption limits provided by the IRS Code. * * * ## How to File Modelo 10? Filing Modelo 10 is done **exclusively electronically** through the Portal das Finanças. There is no option for paper or in-person filing. The process is: - **Access Portal das Finanças** with the entity's credentials (NIF and password or Digital Mobile Key) - **Navigate** to "Entregar" > "Declarações" > "Modelo 10" - **Fill in** the declarant entity's data and the income beneficiaries' details - **Enter** the amounts paid, withholdings made and respective income codes - **Submit** the declaration and save the filing receipt > **Tip:** Prepare all beneficiary data in advance, including NIF, income code, gross amount paid and amount withheld. * * * ## 2026 Filing Deadline For income earned during 2025, the legal filing deadline for Modelo 10 is **31 January 2026**. This date is established by Article 119 of the IRS Code and, unless exceptionally extended by AT order, does not admit extensions. Regular consultation of the Portal das Finanças is recommended to confirm any changes to the official deadline. * * * ## Consequences of Non-Compliance Failure to file or late filing of Modelo 10 can result in significant tax consequences. According to the **General Regime of Tax Offences (RGIT)**, penalties include: - **Fine for failure to file**: between €150 and €3,750 - **Fine for late filing**, with reduced amount if voluntarily regularised - **Compensatory interest** in case of income omission affecting tax assessment - **Joint liability** for the tax the beneficiary should have paid, in cases of wilful omission Non-compliance may also trigger tax inspection proceedings. * * * ## Most Common Mistakes to Avoid - **Omitting exempt income** - many entities wrongly assume that IRS-exempt income does not need to be declared - **Incorrect beneficiary NIF** - invalidates the communication and may generate AT notifications - **Inappropriate income code** - essential for correct IRS pre-filling - **Confusing Modelo 10 with DMR** - the DMR serves different purposes; Modelo 10 is annual and covers exempt or non-withheld income - **Late filing** - lack of advance planning is the most frequent cause of non-compliance * * * ## Modelo 10 vs. Monthly Remuneration Declaration (DMR) Criterion Modelo 10 DMR **Frequency** Annual Monthly **Income** Exempt or without withholding With withholding **Categories** A, E, F, G, H Mainly Cat. A **2026 Deadline** 31 January 2026 By the 10th of each month * * * ## Practical Recommendations - Keep an **updated record** of all payments to individuals throughout the year - Regularly check the **Portal das Finanças** to confirm deadlines and possible changes - Use **accounting software** that allows automatic data export - Consult a **certified accountant** if in doubt about income categorisation - **Always keep the filing receipt** generated by Portal das Finanças * * * ## Count on Grupo Your At Grupo Your, we help companies meet all their tax obligations on time and without complications. If you need support with Modelo 10 or any other filing obligation, [contact us](/en/contacts). _This article is for informational purposes only and does not replace specialised legal or [accounting](/en/accounting "Accounting Services") advice._ 0 0 Share ### Get the latest tax news Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox. 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