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Business Fiscal Calendar in Portugal

Find out about the main tax and parafiscal obligations to be fulfilled throughout the year.

 

Reporting

Deadline Dates*

(IRS + SS, in Portuguese) Tax statements submission (Income tax, Social Security)

10th day of the following month

(IRS + SS) Tax statements payments

20th day of the following month

(IVA) VAT and appendixes submission (quarterly regime)

20th day of the second following month
i.e. Quarter I needs to be submitted by May 20th

(IVA) VAT payment

Within 5 days after quarterly submission
i.e. 25th day of the second following month _ May 25th)

(IRC / Modelo 22) Corporate tax annual submission and payment

31st May of the following year

(IRC / IES) Corporate accounts annual submission and appendices,

15th of July of the following year

(IVA / SAFT) Report with issued invoices for VAT purposes

5th day of the following month

 

 

*When deadlines fall on a weekend or national holiday, the limit is postponed to the next working day.

 

In Portugal, companies are subject to various tax obligations. Here are some of the main taxes that companies in Portugal may be required to pay:

  • Corporate Income Tax (IRC): This tax is levied on the profits earned by companies in Portugal. The standard rate of IRC is 21%, but reduced rates may apply to small and medium-sized enterprises.
  • Value Added Tax (VAT): VAT is a consumption tax that is charged on most goods and services. The standard rate of VAT in Portugal is 23%, but reduced rates may apply to certain goods and services, such as food, healthcare, and transportation.
  • Social Security Contributions: Employers in Portugal are required to contribute to the country's social security system, which provides various benefits to employees, such as healthcare, pensions, and unemployment benefits.

In addition to these taxes, companies in Portugal may also be subject to other taxes, such as the Municipal Tax on Onerous Property Transfers (IMT), Municipal Property Tax (IMI) on real estate owned by the company, Stamp Duty tax levied on various legal documents and transactions, and the Municipal Tax on Advertising (IA).