Tax Deadlines Guide 2026
In 2026, Portuguese companies have fixed monthly deadlines (invoices by the 5th, DMR by the 10th, withholdings by the 20th, VAT return by the 20th of the second following month and paid by the 25th) and annual dates: Modelo 22 by 31 May, IES by 15 July and corporate tax payments on account in July, September and December.
Monthly deadlines
| Day | Obligation | Legal basis |
|---|---|---|
| 5 | Report last month's invoices to the Tax Authority (invoicing SAF-T) | Art. 3 of Decree-Law 198/2012 |
| 10 | DMR to the Tax Authority; remuneration declaration to Social Security (previous model) | Art. 119(1)(c) of the IRS Code; art. 40 of the Contributory Code |
| 20 | Payment of IRS and corporate tax withholdings | Art. 98(3) of the IRS Code; art. 94(6) of the Corporate Tax Code |
| 20 | Periodic VAT return (month or quarter that ended two months earlier) | Art. 41(1) of the VAT Code |
| 25 | Payment of the VAT due | Art. 27(1) of the VAT Code |
VAT: monthly or quarterly
Companies with turnover of €650,000 or more in the previous calendar year file monthly; below that the scheme is quarterly, with an option to file monthly (art. 41(1) and (2) of the VAT Code). Under both schemes the return is due by the 20th of the second month after the period and the tax is paid by the 25th. The June return and the second-quarter return move to September, so nothing is filed in August.
2026 filing dates in the Tax Authority's calendar: monthly scheme on 20 January, 20 February, 20 March, 20 April, 20 May, 22 June, 20 July, 21 September (June and July), 20 October, 20 November and 21 December; quarterly scheme on 20 February (Q4 2025), 20 May, 21 September and 20 November.
Social Security: two models in 2026
Under the model in force until 2025, the remuneration declaration is filed by the 10th and contributions are paid between the 10th and the 20th of the following month (arts. 40 and 43 of the Contributory Code). Decree-Law 127/2025 of 9 December created a model in which Social Security calculates the remuneration, the employer accepts or corrects it by the 20th and pays between the 1st and the 25th. Joining is optional in 2026 and mandatory from 1 January 2027.
2026 annual calendar
| Date | Obligation | Legal basis |
|---|---|---|
| By the end of February | Modelo 10: income paid in the previous year that is not reported in the DMR | Art. 119(1)(c) of the IRS Code |
| 1 April to 30 June | IRS Modelo 3 for 2025 income | Art. 60(1) of the IRS Code |
| 31 May | Modelo 22 corporate tax return and payment of self-assessed tax | Arts. 120(1) and 104(1)(b) of the Corporate Tax Code |
| July, September and 15 December | Corporate tax payments on account | Art. 104(1)(a) of the Corporate Tax Code |
| 15 July | IES (annual accounting and tax information return) | Art. 121(2) of the Corporate Tax Code |
The statutory Modelo 22 deadline is the last day of May, whether or not it is a working day. For the 2025 tax year it was extended to 30 June 2026, filing and payment included (Order 81/2026-XXV-SEAF); the extension is exceptional and should not be assumed for 2027. The IES deadline of 15 July also applies even on a non-working day. Payments on account equal 80% of the previous year's tax, or 95% if turnover exceeded €500,000, split into three equal instalments (art. 105 of the Corporate Tax Code).
Download the PDF guide
The PDF guide brings together the monthly calendar, the key dates of the following year and a summary of the VAT, corporate tax, IRS and Social Security rules. For a calendar tailored to your company's regime, talk to HVR's accounting team or use the monthly closing checklist.
2026 tax deadlines: frequently asked questions
What is the monthly VAT deadline in 2026?
The periodic return is filed by the 20th of the second month after the month it covers and the tax is paid by the 25th (arts. 41(1)(a) and 27(1) of the VAT Code). March VAT, for example, is filed by 20 May.
When is the 2025 Modelo 22 due?
The statutory deadline is 31 May (art. 120(1) of the Corporate Tax Code). In 2026, Order 81/2026-XXV-SEAF extended filing and payment to 30 June for companies whose tax year matches the calendar year.
When is the IES due?
By 15 July, whether or not it is a working day (art. 121(2) of the Corporate Tax Code).
What happens if a deadline falls on a weekend?
It depends on the obligation. Modelo 22, the IES and the IRS Modelo 3 deadlines apply even on non-working days; for VAT, the 20th and the 25th move to the next working day.