The complete Portugal tax calendar — IRS deadlines, payment dates, IFICI application window, and what happens if you miss them.
Meta description: Portugal's IRS deadline runs April 1 to June 30. But if you have foreign income, you need to start much earlier. Here are every deadline, penalty, and action step you need.
IRS deadline Portugal / Portugal tax filing deadline
If you're living in Portugal and wondering when taxes are due — this is your complete reference. No fluff, no vague "it depends." Just the dates, the rules, and what you actually need to do.
Portugal's personal income tax — the IRS (Imposto sobre o Rendimento das Pessoas Singulares) — covers income earned in the prior calendar year. The filing window opens April 1 and closes June 30.
That three-month window sounds generous. And for a straightforward Portuguese salary it often is. But if you have foreign income, multiple income categories, rental earnings, or are newly resident, waiting until June is a mistake. More on that below.
Mark June 30 as your hard deadline. There is no extension.
Tax / FilingDeadlineWho It Applies ToIRS (personal income tax)April 1 – June 30All Portuguese tax residentsIRS Automático acceptanceApril 1 – June 30Residents with simple Portuguese-source income onlyIRC (corporate income tax)Last business day of MayCompanies with calendar-year accountingIVA / VAT (monthly filers)15th of the following monthCompanies filing monthlyIVA / VAT (quarterly filers)15th of month following quarter endCompanies filing quarterlyIES (annual company accounts)July 15All Portuguese registered companiesIMI (property tax)April–May (amount-dependent)Property owners in PortugalIFICI applicationSame calendar year as becoming residentNew residents seeking NHR 2.0 regime
Portugal's tax authority, the AT (Autoridade Tributária), has a feature called IRS Automático: for taxpayers with simple, Portuguese-source income, the AT pre-fills your entire return. You log in, review it, and accept with one click.
For a single employer, single country, no complications — it works.
For everyone else, it is a trap.
IRS Automático only sees income reported to the AT by Portuguese entities. It has no visibility into:
If you accept a pre-filled return that is missing these categories, you have filed an incorrect return. The AT can reassess you later — with penalties and interest on top of the underpaid tax. "I thought the pre-fill was complete" is not a legal defence.
Rule of thumb: If you have ever earned income outside Portugal, or if your financial life has any complexity, do not accept IRS Automático without a qualified review. Book a call with our tax team first →
Missing the June 30 IRS deadline has real consequences:
- Minimum:
- Up to
for significant delays
- The longer you wait, the higher the percentage applied
- Approximately
on unpaid tax (compensatory interest)
- Additional default interest if the debt goes to enforcement
If the debt is not resolved, the AT can initiate a tax enforcement process — which can include asset freezing and credit reporting implications. This is entirely avoidable by filing on time, even if you cannot pay in full immediately. Filing late is always worse than filing on time with a payment plan.
Filing in April rather than June gives you time to chase missing documents. Here is what you will typically need:
- Annual salary statements from all employers (Portuguese and foreign)
- Social security contribution records
- Rental receipts issued via the AT portal (or foreign rental income documentation)
- Deductible expense records (condominium fees, maintenance, mortgage interest where applicable)
- Bank and brokerage statements showing dividends, interest, and capital gains
- Foreign account details (IBAN, institution name, country)
- Green receipts (recibos verdes) issued via the AT portal
- Deductible professional expense records
- Proof of tax paid abroad (certificates of tax residency, tax payment receipts)
- Documentation supporting any double taxation treaty claims
The earlier you gather these, the better. For foreign income especially — start in February, not April.
Portugal's IFICI regime (the successor to NHR, commonly called NHR 2.0) offers a flat 20% rate on qualifying Portuguese income and potential exemptions on certain foreign income for eligible new residents.
The critical point: you must apply for IFICI in the same calendar year you become a Portuguese tax resident. This is a separate deadline entirely from the IRS filing. If you arrive in Portugal in 2025 and miss the IFICI application deadline for 2025, you cannot retroactively claim the regime.
If you have recently arrived in Portugal, or are planning to relocate, this is the most time-sensitive deadline in your entire tax calendar. Read our IFICI guide →
If you have income from any country other than Portugal — employment, pensions, freelance, dividends, rental, capital gains — your IRS return is automatically more complex. You will need to:
This takes time to prepare correctly. The AT does not make it easy. Start in February, file in April.
If this is your first year as a Portuguese tax resident, you may be unsure whether you are even required to file. In most cases, if you received income while resident in Portugal — even for part of the year — you are required to file an IRS return. Uncertainty is not an excuse accepted by the AT.
No. Portugal does not offer general filing extensions for personal IRS. The June 30 deadline is fixed. File early if your return is complex.
In most cases, yes — unless your only income was from a single employer and you meet specific conditions for automatic settlement. When in doubt, file. The cost of filing incorrectly or late exceeds the cost of a professional review.
File on time regardless. You can request a payment plan from the AT after filing. Late filing penalties are separate from and additional to late payment interest. Never skip filing because you cannot pay.
Only if your situation is unchanged and still involves exclusively Portuguese-source income. If anything has changed — new bank accounts abroad, foreign investment income, crypto, foreign property — treat last year's clean result as a different situation.
For calendar-year companies, corporate income tax (IRC) is due by the last business day of May. The IES annual accounts filing is due July 15. Both are separate deadlines that your accountant should be tracking.
The taxpayers who run into trouble are not the ones who make honest mistakes. They are the ones who wait until June 25 to start, discover their foreign bank has a two-week processing time for tax certificates, and miss the deadline.
The IRS window opens April 1. If your situation involves anything beyond a single Portuguese employer, treat April 1 as your personal deadline — not your start date.
OnCorporate works with individuals and businesses navigating the Portuguese tax system, including IFICI applications, foreign income declarations, and complex multi-country situations.
Start your IRS filing → | Contact us with questions →
Last updated: March 2026. Tax rules can change. This article is for informational purposes; confirm current deadlines and rates with a qualified tax advisor before filing.
