Latest news and stories about tax deadlines in legal in Portugal for expats and residents.
Analytical guide to February tax and reporting deadlines for businesses and households in Portugal, compiled by EContas. The piece maps key obligations to the Tax and Customs Authority (AT) and Social Security — notably the Day 2 submission of Corporate Income Tax (IRC) and Personal Income Tax (IRS) model declarations — and flags other relevant liabilities such as IUC (vehicle tax) and AIMI (additional municipal property tax).
EContas outlines the key tax and reporting obligations due in January so businesses and households stay compliant with the Tax and Customs Authority (AT) and Social Security (SS). Important January items include the Day 9 electronic communications for IRS (personal income tax), IRC (corporation tax) and VAT, SAF‑T invoicing requirements, VAT returns and payments, and related Social Security filings — all with strict deadlines and penalties for late or incorrect submissions. Use the EContas checklist to prioritise filings, confirm filing channels (electronic transmission), and avoid sanctions.
The Tax Authority also has until this Monday to complete interest-free refunds. If the amount owed to the State is less than 25 euros, the sum is not collected by the Tax Authority.
Taxpayers who owe income tax to the state for the 2025 tax year must settle their payments with the tax administration by the end of this Monday, the final deadline. The Tax and Customs Authority (AT) completed the assessment process for those who filed on time, and taxpayers now have until the end of August to pay any outstanding balances. The final calculation may result in a payment due to the state, a refund to the taxpayer, or a neutral balance. If the amount owed to the state is less than 25 euros, it is not collected. Conversely, the AT must issue any refunds due by today; otherwise, interest will be added. Refunds are typically deposited into the taxpayer's registered bank account, or issued via cheque if no valid IBAN is on file. If a refund is less than ten euros, it is not issued. Taxpayers are also entitled to interest on overpaid taxes, calculated based on the Euribor rate.
When calculating income tax, the Tax Authority takes into account the value of deductions, the sum of which can determine whether a person receives a refund or has to pay money to the State to settle the tax.
Taxpayers who owe income tax to the state to settle the balance regarding 2025 earnings, declared this year, must pay the amount to the tax authorities.
If you are one of the taxpayers who needs to pay the income tax settlement, the deadline to do so ends this Monday. Today is also the deadline for the Tax and Customs Authority (AT) to issue refunds, provided the income tax return was submitted within the normal campaign schedule, but has not yet been processed.
The Tax Authority has already published the deadlines for 2026. One of the first steps in preparing to submit your income tax return concerns notifying the tax authorities of your household. Magda Moura Canas, spokesperson for Deco Proteste, explains everything you need to do.
