Wise Numbers

Tax calendar and useful reading

Ready for 2027?

A new tax year brings deadlines, obligations and sometimes new rules. Here you’ll find the tax calendar and the topics we’re asked about most, so you can start 2027 with everything in order.

Tax calendar

Before 2026 closes

Review the year’s accounts

A careful look before year-end avoids surprises in next spring’s corporate and personal tax returns.

Check your invoices on e-Fatura

Deductible expenses count towards your IRS return. It pays to check they are classified correctly.

Moved to Portugal in 2026?

If you became tax resident this year, the IFICI application must be made by 15 January 2027.

Plan the year ahead

Budget, investment, hiring: deciding early gives you more room to manoeuvre.

Tax calendar

Every month

The year’s main deadlines for companies and individuals in Portugal, in one place. We take care of them for you, but it helps to know when they’re coming.

  1. By the 5th

    Report the previous month’s invoices to the Tax Authority (e-fatura).

  2. By the 10th

    Pay declarations for the previous month, to the Tax Authority and Social Security.

  3. By the 20th

    Pay over income tax and corporate tax withheld, and stamp duty. Periodic VAT return (monthly scheme) for the month before last. Self-employed Social Security contributions.

  4. By the 25th

    Companies pay Social Security contributions, and VAT is paid (monthly scheme).

Quarterly VAT: return by the 20th and payment by the 25th of the second month after the quarter (February, May, August and November).

Through the year

  1. February

    By the 15th: report household changes for personal income tax. By the 25th: confirm invoices and expenses on e-fatura.

  2. April to June

    1 April to 30 June: file your personal income tax return.

  3. May

    By the 31st: corporate tax return (Modelo 22). IMI property tax, in full or first instalment.

  4. July

    By the 15th: IES, the annual accounting information return. By the 31st: first corporate tax payment on account.

  5. August

    By the 31st: pay personal income tax. Second IMI instalment, for amounts over €500.

  6. September

    By the 30th: second corporate tax payment on account.

  7. November

    By the 30th: final IMI instalment, for amounts over €100.

  8. December

    By the 15th: third corporate tax payment on account.

  9. All year

    IUC, the vehicle tax: due in the month the vehicle was registered.

General deadlines, for the standard regime and a tax year that matches the calendar year. If a deadline falls on a weekend or public holiday, it moves to the next working day. Deadlines can change by law or ministerial order, so always check with us what applies to you.

Useful reading

Expats

IFICI: the tax regime that replaces NHR

What has changed for people moving to Portugal, who can benefit and how to apply.

Read article Start-ups

Single-member or multi-member company: which to choose?

The key differences between the two most common ways to set up a company in Portugal.

Read article Personal income tax (IRS)

Personal income tax in your first year in Portugal

Tax residency, foreign income and double taxation, explained simply.

Read article

Changing accountants is simpler than it seems

If you feel it’s time for a change, the start of the year is a good moment. We handle the handover with your current accountant, without missing any deadlines.

Talk to us