The tax calendar with only your own obligations
This calendar shows only the obligations of your own profile: self-employed or company, VAT exempt, quarterly or monthly, with or without staff. Every deadline carries the article and the law that sets it, and the calendar can be subscribed to from your phone, where it updates itself whenever a date changes.
Obligations covered
| Obligation | Legal basis |
|---|---|
| Report invoices to the tax authority (SAF-T) | Art. 3.º do Decreto-Lei n.º 198/2012 |
| Quarterly income statement to social security | Arts. 151.º-A e 152.º do Código dos Regimes Contributivos |
| File your personal income tax return (Modelo 3) | Art. 60.º, n.º 1, do CIRS |
| Accept or correct the pay assessed by social security | Decreto-Lei n.º 127/2025, de 9 de dezembro |
| Pay over IRS and IRC withholding tax | Art. 98.º, n.º 3, do CIRS; art. 94.º, n.º 6, do CIRC |
| Pay social security contributions | Arts. 40.º e 43.º do Código Contributivo; Decreto-Lei n.º 127/2025 |
| File Modelo 10 | Art. 119.º, n.º 1, al. c), do CIRS |
| File the periodic VAT return | Art. 41.º, n.º 1, do CIVA |
| Pay the VAT assessed | Art. 27.º, n.º 1, do CIVA |
| File Modelo 22 and pay corporate tax | Arts. 120.º, n.º 1, e 104.º, n.º 1, al. b), do CIRC |
| File the IES | Art. 121.º, n.º 2, do CIRC |
| 1st corporate tax payment on account | Arts. 104.º, n.º 1, al. a), e 105.º do CIRC |
| 2nd corporate tax payment on account | Arts. 104.º, n.º 1, al. a), e 105.º do CIRC |
| 3rd corporate tax payment on account | Arts. 104.º, n.º 1, al. a), e 105.º do CIRC |
Where the dates come from
Most come from the rule in the code itself. Where a deadline falls on a non-working day it moves to the next working day, except for Modelo 22 and the IES, which hold on the date even at a weekend. The 2026 VAT filings were copied from the calendar published by the tax authority, because they are not a plain day 20: 2026 moved to 22 June, 21 September and 21 December, and the June and Q2 filings went to September. Dates derived from the rule can be changed by a SEAF order — the extension of the 2025 Modelo 22 to 30 June 2026 (Order 81/2026-XXV-SEAF) was one such case and is not presumed for the following year.
From 1 January 2027 the DMR disappears: Decree-Law 127/2025 has social security assess the pay, the company accepts or corrects it by day 20 and pays between the 1st and the 25th. The calendar already reflects that change.
Calendars to subscribe to
- Self-employed, Exempt under article 53 VAT, without staff
- Self-employed, Exempt under article 53 VAT, with staff
- Self-employed, Quarterly VAT, without staff
- Self-employed, Quarterly VAT, with staff
- Self-employed, Monthly VAT, without staff
- Self-employed, Monthly VAT, with staff
- Company (Lda or sole-shareholder), Exempt under article 53 VAT, without staff
- Company (Lda or sole-shareholder), Exempt under article 53 VAT, with staff
- Company (Lda or sole-shareholder), Quarterly VAT, without staff
- Company (Lda or sole-shareholder), Quarterly VAT, with staff
- Company (Lda or sole-shareholder), Monthly VAT, without staff
- Company (Lda or sole-shareholder), Monthly VAT, with staff
Frequently asked questions
How do I subscribe to the calendar on my phone?
Pick your profile and press "Subscribe in my calendar". Your phone opens the calendar app and asks whether to add the subscription. It stays tied to this page: when a date is corrected, it changes in your calendar on its own.
What is the difference between subscribing and downloading?
A subscription is re-read periodically by your calendar app and updates itself. The downloaded .ics file is a snapshot of the day you downloaded it and never changes again.
Where do the dates come from?
From the rule in each code, with the article shown beside every obligation. The 2026 VAT filings were copied from the calendar published by the tax authority, because they are not a plain day 20. The rest are derived from the rule and can be changed by a SEAF order.
What changes in social security in 2027?
The DMR disappears. Decree-Law 127/2025 has social security assess the pay: the company accepts or corrects it by day 20 and pays between the 1st and the 25th of the following month. It is voluntary in 2026 and mandatory from 1 January 2027. The calendar already reflects the change.
Why is there no VAT filing in August?
The June filing and the Q2 filing are usually postponed to September by an annual order. That is what happened in 2026. Because it is an order and not the rule in the code, later years follow the rule and each event description warns that the August filing usually moves.
Does this replace an accountant?
No. It is planning support: it tells you what falls due and when, with the legal basis beside it. It does not compute tax, does not file anything for you and knows nothing about your own circumstances.
For the figures these deadlines apply to, see the 2026 tax figures. For the general calendar as a PDF, the 2026 tax deadlines guide.