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 vehicle - due in the month of the car's registration anniversary each year, not shown on this calendar (estimate yours). 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) 4
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Last day to contest your 2025 IRS assessment (reclamação graciosa)
in 81 days
End of the 120-day window for a reclamação graciosa against a 2025 IRS liquidation with tax to pay by 31 August (CPPT art. 70). If your liquidation was a refund, count the 120 days from the day you were notified. A mistake in your own declaration can still be corrected for 2 years from the filing deadline.
Applies to: Anyone whose 2025 IRS assessment looks wrong or too high
-
Household (agregado familiar) for 2026 income
in 129 days
Last day to tell the AT who made up your household on 31 December 2026 - spouse or partner, dependants, shared custody. Only needed if something changed; the pre-filled IRS and the dependant deductions are built on it.
Applies to: Anyone whose household changed in 2026 (marriage, união de facto, a child, a separation)
-
IRS Modelo 3 filing window opens (2026 income)
in 174 days
Annual personal income tax declaration for 2026 income opens at Portal das Finanças. Auto-IRS pre-fill becomes available.
Applies to: Anyone who was a PT tax resident in 2026
-
IRS Modelo 3 deadline (2026 income)
in 264 days
Last day to submit your annual personal income tax declaration for 2026. Late submissions face fines €25–€100+ plus interest.
Applies to: Anyone who was a PT tax resident in 2026
IVA (VAT) 2
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IVA Q3 declaration (payment by Nov 25)
in 42 days
Trimestral VAT return for July-August-September 2026: submit by November 20, pay by November 25.
Applies to: VAT-registered freelancers and businesses (trimestral regime)
Fri 20 November 2026
How-to → -
IVA Q4 declaration (payment by Feb 25)
in 136 days
Trimestral VAT return for October-November-December 2026 — closes the 2026 VAT year: submit by February 22, 2027 (the 20th falls on a weekend), pay by February 25.
Applies to: VAT-registered freelancers and businesses (trimestral regime)
Mon 22 February 2027
Social Security 1
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SS quarterly declaration (Jul-Sep 2026)
in 22 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) 1
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IMI final installment (if total > €100)
in 52 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
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IUC (vehicle tax)
in 83 days
Annual vehicle circulation tax. Due in the month of your car's registration anniversary (matrícula date) — not a fixed date for everyone. Check Portal das Finanças in that month.
Applies to: Vehicle owners
Variable: Due each year in the month of the car's registration anniversary (matrícula date). Check Portal das Finanças in that month for the exact reference and amount.
Thu 31 December 2026
e-Fatura 1
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e-Fatura final reclassification (2026 receipts)
in 139 days
Last day to fix categories on receipts from the 2026 tax year before they freeze.
Applies to: Anyone using NIF receipts in 2026
IFICI / NHR 1
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IFICI registration deadline (pedido de inscrição)
in 98 days
Statutory deadline to file the IFICI pedido de inscrição on Portal das Finanças, for anyone who became a Portuguese tax resident during the previous year (Portaria n.º 352/2024/1). Register late and the regime applies only from the year you register — the earlier years are lost. Separate from the annual Anexo L claim, which rides with Modelo 3 in the spring.
Applies to: Anyone who became a Portuguese tax resident in the previous year and wants IFICI
Fri 15 January 2027
How-to →
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Show 11 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 (2025 income) - Wed 1 April 2026
- SS quarterly declaration (Jan-Mar 2026) - Thu 30 April 2026
- IVA Q1 declaration (payment by May 25) - Wed 20 May 2026
- IMI 1st installment - Sun 31 May 2026
- IRS Modelo 3 deadline (2025 income) - Tue 30 June 2026
- SS quarterly declaration (Apr-Jun 2026) - Fri 31 July 2026
- IRS payment deadline (if owed) - Mon 31 August 2026
- IMI 2nd installment (if total > €500) - Mon 31 August 2026
- IVA Q2 declaration (payment by Sep 25) - Mon 21 September 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.