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Portugal tax & financial deadlines

Autoridade Tributária business obligations: IRC, VAT and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Periodic VAT return (declaração periódica do IVA)

    File & pay
    Verification pending

    By the 20th of the second month after the monthly or quarterly period; payment by the 25th.

    Periodic VAT return and payment.

    Applies to: VAT-registered businesses (monthly or quarterly regime)

    The official 2026 tax calendar could not be read in this check; verify before relying on this.

    Authority: Autoridade Tributária e Aduaneira (AT)Portal das Finanças — Agenda Fiscal 2026Last checked Sunday 4 October 2026

  • Corporate tax payments on account (pagamentos por conta IRC)

    Pay
    Verification pending

    Three payments in the 7th and 9th months and by the 15th day of the 12th month of the tax period.

    Three payments on account during the tax year.

    Applies to: Companies liable to IRC

    The official 2026 tax calendar could not be read in this check; verify before relying on this.

    Authority: Autoridade Tributária e Aduaneira (AT)Portal das Finanças — Agenda Fiscal 2026Last checked Sunday 4 October 2026

  • Annual corporate tax return

    Modelo 22
    File & pay
    Verification pending

    By the last day of the 5th month after the tax period ends (31 May for calendar-year companies).

    Annual IRC return.

    Applies to: Companies liable to IRC

    The official 2026 tax calendar could not be read in this check; verify before relying on this.

    Authority: Autoridade Tributária e Aduaneira (AT)Portal das Finanças — Agenda Fiscal 2026Last checked Sunday 4 October 2026