Calendar · 2026
Portuguese tax deadlines, at a glance.
Every Portuguese tax deadline that matters in 2026 - IRS, IVA, Social Security, IMI, e-Fatura - with what it means in plain English. Bookmark this page; come back the first of every quarter.
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One short heads-up before each major Portuguese tax deadline (IRS, IVA, Segurança Social, IMI) - in English, in plain language. No drip campaign.
2026 at a glance
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January 2026
February 2026
March 2026
April 2026
May 2026
June 2026
July 2026
August 2026
September 2026
October 2026
November 2026
December 2026
IUC (vehicle tax) is variable per owner - due in your birth month each year, not shown on this calendar. IFICI re-validation and the 2026-receipts e-Fatura deadline fall in 2027 and are listed below.
All 2026 deadlines, by category
IRS (income tax) 1
-
IRS payment deadline (if owed)
in 54 days
If your IRS settlement shows tax owed, this is the deadline to pay or set up direct debit. Late payment: 4% annual interest.
Applies to: Anyone whose annual IRS settlement is in debit
Mon 31 August 2026
How-to →
IVA (VAT) 3
-
IVA Q2 declaration & payment
in 48 days
Trimestral VAT return for April-May-June 2026.
Applies to: VAT-registered freelancers and businesses (trimestral regime)
Tue 25 August 2026
-
IVA Q3 declaration & payment
in 140 days
Trimestral VAT return for July-August-September 2026.
Applies to: VAT-registered freelancers and businesses (trimestral regime)
Wed 25 November 2026
-
IVA Q4 declaration & payment
in 232 days
Trimestral VAT return for October-November-December 2026 — closes the 2026 VAT year.
Applies to: VAT-registered freelancers and businesses (trimestral regime)
Thu 25 February 2027
Social Security 2
-
SS quarterly declaration (Apr-Jun 2026)
in 23 days
Declare gross income for Q2 at Segurança Social Direta.
Applies to: Recibos verdes (self-employed)
Fri 31 July 2026
How-to → -
SS quarterly declaration (Jul-Sep 2026)
in 115 days
Declare gross income for Q3 at Segurança Social Direta.
Applies to: Recibos verdes (self-employed)
Sat 31 October 2026
How-to →
IMI (property tax) 2
-
IMI 2nd installment (if total > €500)
in 54 days
Second installment for IMI bills above €500. Skipped for smaller bills (paid in full or in 2 installments).
Applies to: Property owners with IMI > €500
Mon 31 August 2026
-
IMI final installment (if total > €100)
in 145 days
Final installment. For bills €100-€500: 2nd of 2. For bills > €500: 3rd of 3.
Applies to: Property owners with IMI > €100
Mon 30 November 2026
IUC (vehicle tax) 1
-
IUC (vehicle tax)
in 176 days
Annual vehicle circulation tax. Due in your birth month each year — not a fixed date for everyone. Check Portal das Finanças in your birth month.
Applies to: Vehicle owners
Variable: Due in the owner's birth month each year. Check Portal das Finanças in your birth month for the exact reference number and date.
Thu 31 December 2026
e-Fatura 1
-
e-Fatura final reclassification (2026 receipts)
in 232 days
Last day to fix categories on receipts from the 2026 tax year before they freeze.
Applies to: Anyone using NIF receipts in 2026
Thu 25 February 2027
How-to →
IFICI / NHR 1
-
IFICI annual re-validation
in 191 days
Annual confirmation of IFICI eligibility for the previous tax year. IFICI requires re-validation each year unlike legacy NHR.
Applies to: IFICI regime holders
Variable: Date is approximate — IFICI rules are still being refined. Verify against your AT communications each year.
Fri 15 January 2027
How-to →
Show 7 deadlines that have already passed in 2026
- SS quarterly declaration (Oct-Dec 2025) - Sat 31 January 2026
- e-Fatura final reclassification (2025 receipts) - Wed 25 February 2026
- IRS Modelo 3 filing window opens - Wed 1 April 2026
- SS quarterly declaration (Jan-Mar 2026) - Thu 30 April 2026
- IVA Q1 declaration & payment - Mon 25 May 2026
- IMI 1st installment - Sun 31 May 2026
- IRS Modelo 3 deadline - Tue 30 June 2026
Deadlines last verified against Portal das Finanças and Segurança Social Direta on . Tax legislation can change mid-year - for critical filings, always confirm the date at portaldasfinancas.gov.pt before filing.