The Portuguese Order of Certified Accountants (OCC) warned this week that thousands of IRS refunds (imposto sobre o rendimento de pessoas singulares) are stalling at the tax authority. Chair Paula Franco spoke of "thousands of declarations pending settlement" and stated that the process is "stalled." The reports were widely picked up in Portuguese media, from Jornal de Notícias to RTP. The timing is striking: Portugal closed the regular IRS filing period for income year 2025 on 30 June. Refunds are typically processed within 30 days of filing, meaning the first batch was expected by end of July. The OCC warning suggests this process is delayed, but the Autoridade Tributária e Aduaneira (AT) published figures on 5 June that paint a different picture: 92% of all returns were processed within the statutory deadline, compared to 89% in 2025. The delays concern mainly complex cases with foreign income or NHR regimes (Non-Habitual Resident), which require manual verification.
Portugal According to
the AT, a total of 6.8 million IRS returns were filed through 5 June 2026, of which 6.26 million (92%) were handled within the standard 30-day deadline. The remaining 540,000 returns concern mainly cases with foreign dividends, crypto gains, or NHR claims, which require additional scrutiny. The average refund was EUR 1,240 in 2025, comparable to 2024. Source: AT press release 5 June 2026. For expats and HNWI with NHR status or IFICI applications (the new regime replacing NHR from 2024 onwards), this means refunds can take 60-90 days instead of 30. The AT prioritizes simple wage tax returns, while cases with treaty claims or foreign tax credits are verified manually. Those who filed before 15 May typically receive payment by end of July, unless the return is flagged for audit. The practical pitfall: those counting on a quick refund to cover liquidity face risk. The AT charges no interest on delayed refunds within the first 90 days. Those still waiting after 90 days can claim 4% annual interest, but must submit a formal request via Portal das Finanças. The OCC recommends building in at least a 60-day buffer for complex cases. Compare your situation with Portugal → The figures can be interpreted differently: the AT emphasizes that 92% were processed on time, the OCC points to absolute numbers (540,000 outstanding cases). Both are true, the question is whether 8% delay is acceptable for a system processing 6.8 million returns. For those to whom it matters: expats with treaty claims or crypto gains typically fall into that 8%.