Portugal tax calendar 2026: return and payment dates
In Portugal the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 30 June 2027 (tax year 2026), and the next tax payment is due by 31 August 2027 (tax year 2026).
For a private investor who is tax resident in Portugal and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 30 June 2027Tax return due — for tax year 2026 (in 248 days).
- 31 August 2027Tax payment due — for tax year 2026 (in 310 days).
Return deadline, in full
Electronic filing 1 April - 30 June of the following year (CIRS art. 60(1)). Extended to 31 December where a foreign tax credit cannot yet be determined in the source state, if AT is notified by 30 June (art. 60(3)-(4)).Payment deadline, in full
By 31 August of the following year when the assessment is issued within the normal period (by 31 July) (CIRS art. 97(1)(a)); otherwise per the assessment notice (e.g. by 31 December for late assessments).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Portal das Finanças (Tax and Customs Authority) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Portugal runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Portugal is 30 June 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Portugal.
The next tax payment deadline on record for Portugal is 31 August 2027 (tax year 2026). Returns and payments go through the tax authority: Portal das Finanças (Tax and Customs Authority), www.portaldasfinancas.gov.pt. Allocaria files and pays nothing for you.
Who must file
The filing dispensation (CIRS art. 58) covers only income taxed at final withholding rates (art. 71) and small employment/pension income; gains on securities, and foreign dividends/interest taxed at the art. 72 autonomous rates, are not covered - so any realised gain or loss and any foreign investment income at a foreign broker requires a Modelo 3 return. Assets held in listed tax-haven jurisdictions must also be disclosed in the return (art. 57(7)).
Forms the tax authority names
- Modelo 3 (IRS annual return)
- Anexo J (foreign-source income: gains on foreign-held securities, foreign dividends and interest) - see open questions
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Portal das Financas - Codigo do IRS, art. 43.o Mais-valias (incl. n.o 5 exclusao 10/20/30%, n.o 8 FIFO)
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 72.o Taxas especiais (28%, englobamento obrigatorio < 365 dias)
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 68.o Taxas gerais (escaloes 2026)
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 68.o-A Taxa adicional de solidariedade
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 55.o Deducao de perdas
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 60.o Prazo de entrega da declaracao
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 97.o Pagamento do imposto
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 81.o Eliminacao da dupla tributacao internacional
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 23.o Valores em moeda sem curso legal
Official source · read 14 October 2026
- Portal das Financas - Codigo do IRS, art. 58.o Dispensa de apresentacao de declaracao
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Portugal, Individual - Income determination
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Portugal, Individual - Tax administration
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Portugal: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Portugal. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.