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Portugal tax calendar 2026

Every tax and social security obligation of the year in Portugal, for companies, employers, the self-employed and EU sales, with the deadlines already adjusted for weekends and public holidays.

Updated 29 October 2026 · Text version

Every obligation explained

What each obligation is, who has to meet it and how its deadline works.

Invoice reporting to the Tax Authority (e-fatura / SAF-T)

Reporting the details of the previous month’s invoices to the Portuguese Tax Authority, through a SAF-T file or directly in e-fatura. Invoice-receipts issued on the Tax Portal are reported automatically.

Deadline: By the 5th of every month
Applies to: Company, Self-employed
Tax: VAT

Monthly pay declaration (Tax Authority and Social Security)

Declaration of the salaries paid in the previous month, with the IRS withheld and the contributions due, filed with the Tax Authority and Social Security (Declaração Mensal de Remunerações, DMR).

Deadline: By the 10th of every month
Applies to: Employer
Tax: IRS, Social Security

IRS and IRC withholding tax: return and payment

Filing and paying the IRS and IRC tax withheld in the previous month, for example on salaries, rent or services.

Deadline: By the 20th of every month
Applies to: Company, Employer
Tax: IRS, IRC

Stamp Duty: return and payment

The monthly Stamp Duty return (DMIS) and payment of the duty charged in the previous month, for example on contracts, loans or interest.

Deadline: By the 20th of every month
Applies to: Company
Tax: Other

Periodic VAT return (monthly scheme)

VAT return for the transactions of the month before last, compulsory for businesses with a turnover of 650,000 euros or more in the previous year (article 41 of the VAT Code).

Deadline: By the 20th of every month
Applies to: Company
Tax: VAT

VAT recapitulative statement

Statement of the previous month’s sales of goods and supplies of services to businesses in other EU Member States (EC sales list).

Deadline: By the 20th of every month
Applies to: Company, Self-employed, EU sales and e-commerce
Tax: VAT

VAT payment (monthly scheme)

Payment of the VAT due on the monthly periodic return.

Deadline: By the 25th of every month
Applies to: Company
Tax: VAT

VAT return and payment under IOSS

Monthly return and payment of VAT on sales to EU consumers of imported goods worth up to 150 euros per consignment, through the Import One-Stop Shop (IOSS).

Deadline: By the last day of every month
Applies to: EU sales and e-commerce
Tax: VAT

Periodic VAT return (quarterly scheme)

VAT return for the previous quarter, for businesses with a turnover below 650,000 euros in the previous year that are not VAT-exempt.

Deadline: By the 20th of February, May, August and November
Applies to: Company, Self-employed
Tax: VAT

VAT payment (quarterly scheme)

Payment of the VAT due on the previous quarter’s periodic return.

Deadline: By the 25th of February, May, August and November
Applies to: Company, Self-employed
Tax: VAT

Quarterly declaration to Social Security (self-employed)

Declaration of the previous quarter’s income, which sets the contributions for the following three months.

Deadline: By the last day of January, April, July and October
Applies to: Self-employed
Tax: Social Security

VAT return and payment under the OSS

Quarterly return and payment of VAT due in other Member States on distance sales and on services to consumers, through the One-Stop Shop (OSS).

Deadline: By the last day of January, April, July and October
Applies to: EU sales and e-commerce
Tax: VAT

Annual statement of income and withholdings, issued to employees

Issuing each employee with a statement of the income paid, the IRS withheld and the contributions for the previous year.

Deadline: By 20 January
Applies to: Employer
Tax: IRS

Inventory report to the Tax Authority

Reporting to the Tax Authority the inventories held on 31 December of the previous year.

Deadline: By 31 January
Applies to: Company
Tax: Other

Modelo 10: income and withholdings

Annual return of the income paid in the previous year that is not in the monthly pay declaration, such as rent or investment income, and of the tax withheld on it.

Deadline: By 10 February
Applies to: Company, Employer
Tax: IRS

Modelo 22 (IRC): corporate tax return and payment

The annual corporate income tax return for the previous year and payment of the IRC due.

Deadline: By 31 May
Applies to: Company
Tax: IRC

Annual IRS return (Modelo 3): final deadline

The personal income tax (IRS) return for the previous year is filed between 1 April and 30 June.

Deadline: By 30 June
Applies to: Self-employed
Tax: IRS

IES (Simplified Business Information)

Filing the previous year’s accounting and tax information, which includes the filing of the annual accounts and the annual return.

Deadline: By 15 July
Applies to: Company
Tax: Other

1st IRC payment on account

The first of three advance payments of the year’s corporate income tax, based on the previous year’s tax.

Deadline: By 31 July
Applies to: Company
Tax: IRC

1st IRS payment on account

The first of three advance payments of IRS for people with category B (business and professional) income, when the Tax Authority issues the payment document.

Deadline: By 20 July
Applies to: Self-employed
Tax: IRS

Payment of the IRS due

Payment of the IRS resulting from the previous year’s return, when there is tax to pay and the return was filed on time.

Deadline: By 31 August
Applies to: Self-employed
Tax: IRS

2nd IRC payment on account

The second of three advance payments of the year’s corporate income tax.

Deadline: By 30 September
Applies to: Company
Tax: IRC

2nd IRS payment on account

The second of three advance payments of IRS for category B income.

Deadline: By 20 September
Applies to: Self-employed
Tax: IRS

3rd IRC payment on account

The last of the three advance payments of the year’s corporate income tax.

Deadline: By 15 December
Applies to: Company
Tax: IRC

3rd IRS payment on account

The last of the three advance payments of IRS for category B income.

Deadline: By 20 December
Applies to: Self-employed
Tax: IRS

Frequently asked questions about Portuguese tax deadlines

When are Social Security contributions due in Portugal in 2026?

Employers pay the previous month’s contributions by the 25th of each month, a deadline in force since 2026. Self-employed workers pay between the 10th and the 20th of each month. When a deadline falls on a weekend or public holiday, it moves to the next business day.

When is the Portuguese VAT return due?

On the monthly scheme, the return is due by the 20th of the second month after the transactions and the VAT is paid by the 25th. On the quarterly scheme, the return is due by the 20th of February, May, August and November, with payment by the 25th of the same months. The monthly scheme applies to businesses with a turnover of 650,000 euros or more in the previous year.

What happens if a deadline falls on a Saturday, Sunday or public holiday?

The deadline moves to the next business day. This calendar already shows the dates adjusted for weekends and Portuguese public holidays, including Good Friday and Corpus Christi.

When are the IRS and IRC deadlines?

The personal income tax return (IRS, Modelo 3) is filed between 1 April and 30 June, and any tax due is paid by 31 August. The corporate income tax return (IRC, Modelo 22) is due by 31 May for companies whose tax year matches the calendar year.

What obligations does a self-employed worker have in Portugal?

The quarterly declaration to Social Security in January, April, July and October, the monthly payment of contributions between the 10th and the 20th, the annual IRS return and, if not VAT-exempt, the quarterly VAT return and payment. People with category B income may also have IRS payments on account in July, September and December.

Can deadlines be extended?

Yes. The Government can extend deadlines by order, as happened in 2026. This calendar shows the legal deadlines: always check extensions in the Tax Authority’s tax calendar.

Notes and sources

Legal deadlines for companies whose tax year matches the calendar year.
When a deadline falls on a weekend or a Portuguese public holiday, it moves to the next business day; the dates shown already reflect this rule.
Deadlines may be extended by government order, which is not reflected in the dates.
General information that does not replace advice on your specific situation.

Official sources (in Portuguese)

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