| TAX | DESCRIPTION | JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LAST DAY FOR PAYMENT | |||||||||||||
| PIT | Payments on account | 20 | 21 | 21 | |||||||||
| CIT | Payments on account | 31 | 30 | 15 | |||||||||
| CIT | Final payment by entities whose tax period coincides with the calendar year | 30 d) | |||||||||||
| CIT | Additional payment on account of the State Surtax | 31 | 30 | 15 | |||||||||
| PIT-CIT | Payment of amounts withheld at source | 20 | 20 | 20 | 20 | 20 | 22 | 20 | 31 | 21 | 20 | 20 | 21 |
| STAMP DUTY | Payment of assessed tax | 20 | 20 | 20 | 20 | 20 | 22 | 20 | 31 | 21 | 20 | 20 | 21 |
| MPT | Payment relating to the previous year | a) | 1 | 31 | 30 | ||||||||
| AIMI | Additional Municipal Property Tax | 30 | |||||||||||
| VAT | Payments by taxpayers under the monthly regime (b) | 26 | 25 | 25 | 27 | 25 | 25 | 27 | 25 | 26 | 25 | 28 | |
| VAT | Payments by taxpayers under the quarterly regime (b) | 25 | 25 | 25 | 25 | ||||||||
| VAT | Payments by taxpayers under the Special Scheme for Small Retailers | 25 | 25 | 31 | 25 | ||||||||
| VUT | Recreational vessels and aircraft | a) | 2 | ||||||||||
| VUT | Other vehicles | a) | 2 a) |
2 31 |
30 | a) | 1 30 |
31 | 31 | 30 | a) | 2 30 |
31 |
Notes:
a) Where a deadline falls on a weekend or public holiday, the obligation may be fulfilled on the following business day.
b) For the option to pay in instalments, see Article 16-C of
Decree-Law No. 125/2021
, of 30 December, as amended by
Decree-Law No. 85/2022
, of 21 December.
c) Deadline extension pursuant to Order No. 68/2026, of 12 May, issued by the Secretary of State for Tax Affairs.
d) Deadline extension pursuant to Order No. 81/2026 – XXV, of 17 June, issued by the Secretary of State for Tax Affairs.
The abbreviations CD – NG – OE correspond, respectively, to the following options on the Portuguese Tax Authority Portal:
CD – CITIZENS /
NG – BUSINESS (companies and economic operators) /
OE – PUBLIC ENTITIES - CERTIFIED ACCOUNTANTS / OTHER PROFESSIONALS.