# 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.

Source: Triconta Digital (https://www.tricontadigital.pt/en/tax-calendar). Updated 2026-10-29.
Subscription (iCalendar): https://www.tricontadigital.pt/en/tax-calendar.ics

## How to read this calendar

- 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.

## January 2026

- **By Monday 5 January** (2026-01-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For December · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Monday 12 January** (2026-01-12): Monthly pay declaration (Tax Authority and Social Security). For December · Employers. Tax: IRS, Social Security.
- **By Tuesday 20 January** (2026-01-20): Annual statement of income and withholdings, issued to employees. For 2025 · Employers. Tax: IRS.
- **By Tuesday 20 January** (2026-01-20): IRS and IRC withholding tax: return and payment. For December · Entities that withheld tax. Tax: IRS, IRC.
- **By Tuesday 20 January** (2026-01-20): Periodic VAT return (monthly scheme). Transactions in November · Companies on the monthly VAT scheme. Tax: VAT.
- **By Tuesday 20 January** (2026-01-20): Social Security contributions: payment (self-employed). For December · Self-employed workers. Tax: Social Security.
- **By Tuesday 20 January** (2026-01-20): Stamp Duty: return and payment. For December · Entities that charged Stamp Duty. Tax: Other.
- **By Tuesday 20 January** (2026-01-20): VAT recapitulative statement. For December · Intra-EU transactions. Tax: VAT.
- **By Monday 26 January** (2026-01-26): Social Security contributions: payment. For December · Employers. Tax: Social Security.
- **By Monday 26 January** (2026-01-26): VAT payment (monthly scheme). Transactions in November · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 2 February** (2026-02-02): Inventory report to the Tax Authority. For 2025 · Companies with inventories. Tax: Other.
- **By Monday 2 February** (2026-02-02): Quarterly declaration to Social Security (self-employed). Q4 2025 · Self-employed workers. Tax: Social Security.
- **By Monday 2 February** (2026-02-02): VAT return and payment under IOSS. For December · Distance sales of imported goods. Tax: VAT.
- **By Monday 2 February** (2026-02-02): VAT return and payment under the OSS. Q4 2025 · Distance sales and services to EU consumers. Tax: VAT.

## February 2026

- **By Thursday 5 February** (2026-02-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For January · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Tuesday 10 February** (2026-02-10): Modelo 10: income and withholdings. For 2025 · Income not included in the monthly pay declaration. Tax: IRS.
- **By Tuesday 10 February** (2026-02-10): Monthly pay declaration (Tax Authority and Social Security). For January · Employers. Tax: IRS, Social Security.
- **By Friday 20 February** (2026-02-20): IRS and IRC withholding tax: return and payment. For January · Entities that withheld tax. Tax: IRS, IRC.
- **By Friday 20 February** (2026-02-20): Periodic VAT return (monthly scheme). Transactions in December · Companies on the monthly VAT scheme. Tax: VAT.
- **By Friday 20 February** (2026-02-20): Periodic VAT return (quarterly scheme). Q4 2025 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Friday 20 February** (2026-02-20): Social Security contributions: payment (self-employed). For January · Self-employed workers. Tax: Social Security.
- **By Friday 20 February** (2026-02-20): Stamp Duty: return and payment. For January · Entities that charged Stamp Duty. Tax: Other.
- **By Friday 20 February** (2026-02-20): VAT recapitulative statement. For January · Intra-EU transactions. Tax: VAT.
- **By Wednesday 25 February** (2026-02-25): Social Security contributions: payment. For January · Employers. Tax: Social Security.
- **By Wednesday 25 February** (2026-02-25): VAT payment (monthly scheme). Transactions in December · Companies on the monthly VAT scheme. Tax: VAT.
- **By Wednesday 25 February** (2026-02-25): VAT payment (quarterly scheme). Q4 2025 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Monday 2 March** (2026-03-02): VAT return and payment under IOSS. For January · Distance sales of imported goods. Tax: VAT.

## March 2026

- **By Thursday 5 March** (2026-03-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For February · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Tuesday 10 March** (2026-03-10): Monthly pay declaration (Tax Authority and Social Security). For February · Employers. Tax: IRS, Social Security.
- **By Friday 20 March** (2026-03-20): IRS and IRC withholding tax: return and payment. For February · Entities that withheld tax. Tax: IRS, IRC.
- **By Friday 20 March** (2026-03-20): Periodic VAT return (monthly scheme). Transactions in January · Companies on the monthly VAT scheme. Tax: VAT.
- **By Friday 20 March** (2026-03-20): Social Security contributions: payment (self-employed). For February · Self-employed workers. Tax: Social Security.
- **By Friday 20 March** (2026-03-20): Stamp Duty: return and payment. For February · Entities that charged Stamp Duty. Tax: Other.
- **By Friday 20 March** (2026-03-20): VAT recapitulative statement. For February · Intra-EU transactions. Tax: VAT.
- **By Wednesday 25 March** (2026-03-25): Social Security contributions: payment. For February · Employers. Tax: Social Security.
- **By Wednesday 25 March** (2026-03-25): VAT payment (monthly scheme). Transactions in January · Companies on the monthly VAT scheme. Tax: VAT.
- **By Tuesday 31 March** (2026-03-31): VAT return and payment under IOSS. For February · Distance sales of imported goods. Tax: VAT.

## April 2026

- **By Monday 6 April** (2026-04-06): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For March · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Friday 10 April** (2026-04-10): Monthly pay declaration (Tax Authority and Social Security). For March · Employers. Tax: IRS, Social Security.
- **By Monday 20 April** (2026-04-20): IRS and IRC withholding tax: return and payment. For March · Entities that withheld tax. Tax: IRS, IRC.
- **By Monday 20 April** (2026-04-20): Periodic VAT return (monthly scheme). Transactions in February · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 20 April** (2026-04-20): Social Security contributions: payment (self-employed). For March · Self-employed workers. Tax: Social Security.
- **By Monday 20 April** (2026-04-20): Stamp Duty: return and payment. For March · Entities that charged Stamp Duty. Tax: Other.
- **By Monday 20 April** (2026-04-20): VAT recapitulative statement. For March · Intra-EU transactions. Tax: VAT.
- **By Monday 27 April** (2026-04-27): Social Security contributions: payment. For March · Employers. Tax: Social Security.
- **By Monday 27 April** (2026-04-27): VAT payment (monthly scheme). Transactions in February · Companies on the monthly VAT scheme. Tax: VAT.
- **By Thursday 30 April** (2026-04-30): Quarterly declaration to Social Security (self-employed). Q1 2026 · Self-employed workers. Tax: Social Security.
- **By Thursday 30 April** (2026-04-30): VAT return and payment under IOSS. For March · Distance sales of imported goods. Tax: VAT.
- **By Thursday 30 April** (2026-04-30): VAT return and payment under the OSS. Q1 2026 · Distance sales and services to EU consumers. Tax: VAT.

## May 2026

- **By Tuesday 5 May** (2026-05-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For April · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Monday 11 May** (2026-05-11): Monthly pay declaration (Tax Authority and Social Security). For April · Employers. Tax: IRS, Social Security.
- **By Wednesday 20 May** (2026-05-20): IRS and IRC withholding tax: return and payment. For April · Entities that withheld tax. Tax: IRS, IRC.
- **By Wednesday 20 May** (2026-05-20): Periodic VAT return (monthly scheme). Transactions in March · Companies on the monthly VAT scheme. Tax: VAT.
- **By Wednesday 20 May** (2026-05-20): Periodic VAT return (quarterly scheme). Q1 2026 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Wednesday 20 May** (2026-05-20): Social Security contributions: payment (self-employed). For April · Self-employed workers. Tax: Social Security.
- **By Wednesday 20 May** (2026-05-20): Stamp Duty: return and payment. For April · Entities that charged Stamp Duty. Tax: Other.
- **By Wednesday 20 May** (2026-05-20): VAT recapitulative statement. For April · Intra-EU transactions. Tax: VAT.
- **By Monday 25 May** (2026-05-25): Social Security contributions: payment. For April · Employers. Tax: Social Security.
- **By Monday 25 May** (2026-05-25): VAT payment (monthly scheme). Transactions in March · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 25 May** (2026-05-25): VAT payment (quarterly scheme). Q1 2026 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Monday 1 June** (2026-06-01): Modelo 22 (IRC): corporate tax return and payment. For 2025 · Corporate income taxpayers. Tax: IRC.
- **By Monday 1 June** (2026-06-01): VAT return and payment under IOSS. For April · Distance sales of imported goods. Tax: VAT.

## June 2026

- **By Friday 5 June** (2026-06-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For May · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Thursday 11 June** (2026-06-11): Monthly pay declaration (Tax Authority and Social Security). For May · Employers. Tax: IRS, Social Security.
- **By Monday 22 June** (2026-06-22): IRS and IRC withholding tax: return and payment. For May · Entities that withheld tax. Tax: IRS, IRC.
- **By Monday 22 June** (2026-06-22): Periodic VAT return (monthly scheme). Transactions in April · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 22 June** (2026-06-22): Social Security contributions: payment (self-employed). For May · Self-employed workers. Tax: Social Security.
- **By Monday 22 June** (2026-06-22): Stamp Duty: return and payment. For May · Entities that charged Stamp Duty. Tax: Other.
- **By Monday 22 June** (2026-06-22): VAT recapitulative statement. For May · Intra-EU transactions. Tax: VAT.
- **By Thursday 25 June** (2026-06-25): Social Security contributions: payment. For May · Employers. Tax: Social Security.
- **By Thursday 25 June** (2026-06-25): VAT payment (monthly scheme). Transactions in April · Companies on the monthly VAT scheme. Tax: VAT.
- **By Tuesday 30 June** (2026-06-30): Annual IRS return (Modelo 3): final deadline. For 2025 · All taxpayers, including the self-employed and managing partners. Tax: IRS.
- **By Tuesday 30 June** (2026-06-30): VAT return and payment under IOSS. For May · Distance sales of imported goods. Tax: VAT.

## July 2026

- **By Monday 6 July** (2026-07-06): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For June · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Friday 10 July** (2026-07-10): Monthly pay declaration (Tax Authority and Social Security). For June · Employers. Tax: IRS, Social Security.
- **By Wednesday 15 July** (2026-07-15): IES (Simplified Business Information). For 2025 · Companies and other entities with full accounts. Tax: Other.
- **By Monday 20 July** (2026-07-20): 1st IRS payment on account. People with business and professional income. Tax: IRS.
- **By Monday 20 July** (2026-07-20): IRS and IRC withholding tax: return and payment. For June · Entities that withheld tax. Tax: IRS, IRC.
- **By Monday 20 July** (2026-07-20): Periodic VAT return (monthly scheme). Transactions in May · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 20 July** (2026-07-20): Social Security contributions: payment (self-employed). For June · Self-employed workers. Tax: Social Security.
- **By Monday 20 July** (2026-07-20): Stamp Duty: return and payment. For June · Entities that charged Stamp Duty. Tax: Other.
- **By Monday 20 July** (2026-07-20): VAT recapitulative statement. For June · Intra-EU transactions. Tax: VAT.
- **By Monday 27 July** (2026-07-27): Social Security contributions: payment. For June · Employers. Tax: Social Security.
- **By Monday 27 July** (2026-07-27): VAT payment (monthly scheme). Transactions in May · Companies on the monthly VAT scheme. Tax: VAT.
- **By Friday 31 July** (2026-07-31): 1st IRC payment on account. Corporate income taxpayers. Tax: IRC.
- **By Friday 31 July** (2026-07-31): Quarterly declaration to Social Security (self-employed). Q2 2026 · Self-employed workers. Tax: Social Security.
- **By Friday 31 July** (2026-07-31): VAT return and payment under IOSS. For June · Distance sales of imported goods. Tax: VAT.
- **By Friday 31 July** (2026-07-31): VAT return and payment under the OSS. Q2 2026 · Distance sales and services to EU consumers. Tax: VAT.

## August 2026

- **By Wednesday 5 August** (2026-08-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For July · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Monday 10 August** (2026-08-10): Monthly pay declaration (Tax Authority and Social Security). For July · Employers. Tax: IRS, Social Security.
- **By Thursday 20 August** (2026-08-20): IRS and IRC withholding tax: return and payment. For July · Entities that withheld tax. Tax: IRS, IRC.
- **By Thursday 20 August** (2026-08-20): Periodic VAT return (monthly scheme). Transactions in June · Companies on the monthly VAT scheme. Tax: VAT.
- **By Thursday 20 August** (2026-08-20): Periodic VAT return (quarterly scheme). Q2 2026 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Thursday 20 August** (2026-08-20): Social Security contributions: payment (self-employed). For July · Self-employed workers. Tax: Social Security.
- **By Thursday 20 August** (2026-08-20): Stamp Duty: return and payment. For July · Entities that charged Stamp Duty. Tax: Other.
- **By Thursday 20 August** (2026-08-20): VAT recapitulative statement. For July · Intra-EU transactions. Tax: VAT.
- **By Tuesday 25 August** (2026-08-25): Social Security contributions: payment. For July · Employers. Tax: Social Security.
- **By Tuesday 25 August** (2026-08-25): VAT payment (monthly scheme). Transactions in June · Companies on the monthly VAT scheme. Tax: VAT.
- **By Tuesday 25 August** (2026-08-25): VAT payment (quarterly scheme). Q2 2026 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Monday 31 August** (2026-08-31): Payment of the IRS due. For 2025 · Taxpayers with tax to pay. Tax: IRS.
- **By Monday 31 August** (2026-08-31): VAT return and payment under IOSS. For July · Distance sales of imported goods. Tax: VAT.

## September 2026

- **By Monday 7 September** (2026-09-07): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For August · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Thursday 10 September** (2026-09-10): Monthly pay declaration (Tax Authority and Social Security). For August · Employers. Tax: IRS, Social Security.
- **By Monday 21 September** (2026-09-21): 2nd IRS payment on account. People with business and professional income. Tax: IRS.
- **By Monday 21 September** (2026-09-21): IRS and IRC withholding tax: return and payment. For August · Entities that withheld tax. Tax: IRS, IRC.
- **By Monday 21 September** (2026-09-21): Periodic VAT return (monthly scheme). Transactions in July · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 21 September** (2026-09-21): Social Security contributions: payment (self-employed). For August · Self-employed workers. Tax: Social Security.
- **By Monday 21 September** (2026-09-21): Stamp Duty: return and payment. For August · Entities that charged Stamp Duty. Tax: Other.
- **By Monday 21 September** (2026-09-21): VAT recapitulative statement. For August · Intra-EU transactions. Tax: VAT.
- **By Friday 25 September** (2026-09-25): Social Security contributions: payment. For August · Employers. Tax: Social Security.
- **By Friday 25 September** (2026-09-25): VAT payment (monthly scheme). Transactions in July · Companies on the monthly VAT scheme. Tax: VAT.
- **By Wednesday 30 September** (2026-09-30): 2nd IRC payment on account. Corporate income taxpayers. Tax: IRC.
- **By Wednesday 30 September** (2026-09-30): VAT return and payment under IOSS. For August · Distance sales of imported goods. Tax: VAT.

## October 2026

- **By Tuesday 6 October** (2026-10-06): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For September · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Monday 12 October** (2026-10-12): Monthly pay declaration (Tax Authority and Social Security). For September · Employers. Tax: IRS, Social Security.
- **By Tuesday 20 October** (2026-10-20): IRS and IRC withholding tax: return and payment. For September · Entities that withheld tax. Tax: IRS, IRC.
- **By Tuesday 20 October** (2026-10-20): Periodic VAT return (monthly scheme). Transactions in August · Companies on the monthly VAT scheme. Tax: VAT.
- **By Tuesday 20 October** (2026-10-20): Social Security contributions: payment (self-employed). For September · Self-employed workers. Tax: Social Security.
- **By Tuesday 20 October** (2026-10-20): Stamp Duty: return and payment. For September · Entities that charged Stamp Duty. Tax: Other.
- **By Tuesday 20 October** (2026-10-20): VAT recapitulative statement. For September · Intra-EU transactions. Tax: VAT.
- **By Monday 26 October** (2026-10-26): Social Security contributions: payment. For September · Employers. Tax: Social Security.
- **By Monday 26 October** (2026-10-26): VAT payment (monthly scheme). Transactions in August · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 2 November** (2026-11-02): Quarterly declaration to Social Security (self-employed). Q3 2026 · Self-employed workers. Tax: Social Security.
- **By Monday 2 November** (2026-11-02): VAT return and payment under IOSS. For September · Distance sales of imported goods. Tax: VAT.
- **By Monday 2 November** (2026-11-02): VAT return and payment under the OSS. Q3 2026 · Distance sales and services to EU consumers. Tax: VAT.

## November 2026

- **By Thursday 5 November** (2026-11-05): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For October · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Tuesday 10 November** (2026-11-10): Monthly pay declaration (Tax Authority and Social Security). For October · Employers. Tax: IRS, Social Security.
- **By Friday 20 November** (2026-11-20): IRS and IRC withholding tax: return and payment. For October · Entities that withheld tax. Tax: IRS, IRC.
- **By Friday 20 November** (2026-11-20): Periodic VAT return (monthly scheme). Transactions in September · Companies on the monthly VAT scheme. Tax: VAT.
- **By Friday 20 November** (2026-11-20): Periodic VAT return (quarterly scheme). Q3 2026 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Friday 20 November** (2026-11-20): Social Security contributions: payment (self-employed). For October · Self-employed workers. Tax: Social Security.
- **By Friday 20 November** (2026-11-20): Stamp Duty: return and payment. For October · Entities that charged Stamp Duty. Tax: Other.
- **By Friday 20 November** (2026-11-20): VAT recapitulative statement. For October · Intra-EU transactions. Tax: VAT.
- **By Wednesday 25 November** (2026-11-25): Social Security contributions: payment. For October · Employers. Tax: Social Security.
- **By Wednesday 25 November** (2026-11-25): VAT payment (monthly scheme). Transactions in September · Companies on the monthly VAT scheme. Tax: VAT.
- **By Wednesday 25 November** (2026-11-25): VAT payment (quarterly scheme). Q3 2026 · Companies and self-employed workers on the quarterly VAT scheme. Tax: VAT.
- **By Monday 30 November** (2026-11-30): VAT return and payment under IOSS. For October · Distance sales of imported goods. Tax: VAT.

## December 2026

- **By Monday 7 December** (2026-12-07): Invoice reporting to the Tax Authority (e-fatura / SAF-T). For November · Companies and self-employed workers who issue invoices. Tax: VAT.
- **By Thursday 10 December** (2026-12-10): Monthly pay declaration (Tax Authority and Social Security). For November · Employers. Tax: IRS, Social Security.
- **By Tuesday 15 December** (2026-12-15): 3rd IRC payment on account. Corporate income taxpayers. Tax: IRC.
- **By Monday 21 December** (2026-12-21): 3rd IRS payment on account. People with business and professional income. Tax: IRS.
- **By Monday 21 December** (2026-12-21): IRS and IRC withholding tax: return and payment. For November · Entities that withheld tax. Tax: IRS, IRC.
- **By Monday 21 December** (2026-12-21): Periodic VAT return (monthly scheme). Transactions in October · Companies on the monthly VAT scheme. Tax: VAT.
- **By Monday 21 December** (2026-12-21): Social Security contributions: payment (self-employed). For November · Self-employed workers. Tax: Social Security.
- **By Monday 21 December** (2026-12-21): Stamp Duty: return and payment. For November · Entities that charged Stamp Duty. Tax: Other.
- **By Monday 21 December** (2026-12-21): VAT recapitulative statement. For November · Intra-EU transactions. Tax: VAT.
- **By Monday 28 December** (2026-12-28): Social Security contributions: payment. For November · Employers. Tax: Social Security.
- **By Monday 28 December** (2026-12-28): VAT payment (monthly scheme). Transactions in October · Companies on the monthly VAT scheme. Tax: VAT.
- **By Thursday 31 December** (2026-12-31): VAT return and payment under IOSS. For November · Distance sales of imported goods. Tax: VAT.

## Every obligation explained

### 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
- https://www.tricontadigital.pt/en/tax-calendar#invoice-reporting

### 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
- https://www.tricontadigital.pt/en/tax-calendar#monthly-pay-declaration

### 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
- https://www.tricontadigital.pt/en/tax-calendar#withholding-tax

### 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
- https://www.tricontadigital.pt/en/tax-calendar#stamp-duty

### 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
- https://www.tricontadigital.pt/en/tax-calendar#monthly-vat-return

### 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
- https://www.tricontadigital.pt/en/tax-calendar#vat-recapitulative-statement

### Social Security contributions: payment (self-employed)

Self-employed workers pay their contributions between the 10th and the 20th of each month, based on the income reported in the quarterly declaration.

- Deadline: By the 20th of every month
- Applies to: Self-employed
- Tax: Social Security
- https://www.tricontadigital.pt/en/tax-calendar#self-employed-social-security

### Social Security contributions: payment

Payment of the employer’s and employees’ contributions on the previous month’s salaries. Since 2026, the deadline is the 25th.

- Deadline: By the 25th of every month
- Applies to: Employer
- Tax: Social Security
- https://www.tricontadigital.pt/en/tax-calendar#employer-social-security

### 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
- https://www.tricontadigital.pt/en/tax-calendar#monthly-vat-payment

### 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
- https://www.tricontadigital.pt/en/tax-calendar#ioss

### 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
- https://www.tricontadigital.pt/en/tax-calendar#quarterly-vat-return

### 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
- https://www.tricontadigital.pt/en/tax-calendar#quarterly-vat-payment

### 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
- https://www.tricontadigital.pt/en/tax-calendar#self-employed-quarterly-declaration

### 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
- https://www.tricontadigital.pt/en/tax-calendar#oss

### 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
- https://www.tricontadigital.pt/en/tax-calendar#annual-income-statement

### 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
- https://www.tricontadigital.pt/en/tax-calendar#inventory-report

### 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
- https://www.tricontadigital.pt/en/tax-calendar#modelo-10

### 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
- https://www.tricontadigital.pt/en/tax-calendar#modelo-22

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irs-annual-return

### 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
- https://www.tricontadigital.pt/en/tax-calendar#ies

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irc-payment-on-account-1

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irs-payment-on-account-1

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irs-payment

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irc-payment-on-account-2

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irs-payment-on-account-2

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irc-payment-on-account-3

### 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
- https://www.tricontadigital.pt/en/tax-calendar#irs-payment-on-account-3

## 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.

## Official sources (in Portuguese)

- [Portuguese Tax Authority: tax calendar](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/calendario_fiscal/Pages/default.aspx)
- [Portuguese Tax Authority: 2026 payment obligations](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/calendario_fiscal/Pages/Quadro_res_Pag_2026.aspx)
- [Social Security: self-employed workers](https://www.seg-social.pt/trabalhadores-independentes)
- [gov.pt: self-employed contributions](https://www.gov.pt/servicos/obter-informacoes-sobre-as-contribuicoes-para-a-seguranca-social-pagamento-de-trabalhador-independente)
- [VAT Code, article 41](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx)
- [Tax Authority: One-Stop Shop guide](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Comercio_eletronico/Folhetos_informativos/Documents/OSS_vendedores.pdf)

## Contact

Triconta Digital: geral@tricontadigital.pt, +351 928 145 019. https://www.tricontadigital.pt/en/contact