Portugal Tax Deadlines 2026 — Complete Calendar

Missing a tax deadline in Portugal means fines starting at 150 EUR, increasing with delay. Here's every date you need to know for 2026.

February 28 — Validate e-Fatura Invoices

Deadline to check and categorize all your 2025 invoices on e-Fatura (faturas.portaldasfinancas.gov.pt). Correctly categorized invoices maximize your tax deductions. Log in with Chave Movel Digital and verify each invoice is in the right category (health, education, housing, etc.).

March 31 — NHR Application Deadline

If you became a Portuguese tax resident in 2025, this is your last day to apply for Non-Habitual Resident (NHR) status. Missing this deadline means losing up to 10 years of significant tax benefits on foreign income. Apply through Portal das Financas.

April 1 to June 30 — IRS Filing Period

File your annual income tax declaration (IRS) for the 2025 tax year. All tax residents must file, even if your income is exclusively from abroad. File online through Portal das Financas. Key annexes: Anexo A (Portuguese employment), Anexo B (self-employment), Anexo J (foreign income), Anexo H (deductions).

May 31 — IMI Property Tax (First Instalment)

If you own property in Portugal, IMI (Imposto Municipal sobre Imoveis) is due. If the total is under 100 EUR, it's paid in one instalment in May. If 100-500 EUR, two instalments (May and November). If over 500 EUR, three instalments (May, August, November).

July 31 — IRS Advance Payment (1st)

Self-employed workers (Recibos Verdes) with income above the threshold must make three advance tax payments (pagamentos por conta). First instalment due July 31.

August 31 — IRS Tax Payment Due

If your IRS assessment shows tax owed (nota de liquidacao), payment is due by August 31. Pay through Portal das Financas or at any ATM (Multibanco).

September 30 — IRS Advance Payment (2nd)

Second advance tax payment for self-employed workers.

Monthly (by 20th) — Social Security Contributions

Self-employed workers must pay monthly social security contributions by the 20th of each month. First 12 months of activity are exempt. After that, contributions are typically 21.4% of declared income.

Monthly — IUC Vehicle Tax

IUC (Imposto Unico de Circulacao) is due annually in the month your vehicle was first registered. Check Portal das Financas for your specific due date. Late payment incurs fines.

December 15 — IRS Advance Payment (3rd)

Third and final advance tax payment for self-employed workers.

Important Notes

• All tax filings are done online through Portal das Financas (requires Chave Movel Digital)
• Late IRS filing: fine starts at 150 EUR, increases to 3,750 EUR
• Late payment: interest accrues daily
• If married or in a civil partnership, run both joint and separate filing scenarios to see which saves more
• Foreign income must always be declared, even under NHR — the exemption doesn't mean you skip reporting