# Portugal tax calendar 2026 [Living in Portugal](/living-in-portugal/) Guide Updated 8 October 2026 Law as at 19 October 2026 2 min read Signed by our advisers · 4.7 on Google, 43 reviews Next dates: IFICI registration by 15 January 2027 for those becoming tax residents in 2026. The IRS return for 2026 income is filed from 1 April to 30 June 2027. A 2025 return can still be due by 31 December 2026 where the AT was told by 30 June that the creditable foreign tax was undetermined. IMI up to EUR 100 is paid in May, up to EUR 500 in May and November, and higher amounts in May, August and November. Next step **Your annual return.** Your IRS return, prepared and filed once you approve it. [Your annual return](/services/annual-portugal-tax-return-expats/) ## Month-by-month 2026 tax calendar [Download calendar PDF](/assets/portugal-tax-calendar-2026.pdf?v=fb7e6efaa79d) Selected 2026 dates. ### January 1. 15 Jan Portugal IFICI registration: 15 January for people becoming resident in 2025; late registration may leave a shorter benefit period Tax deadline 2. 31 Jan UK 2024/25 online Self Assessment and balancing payment, 31 January Tax deadline 3. Jan Portugal Self-employed quarterly declaration for Q4 2025, where required Tax deadline ### February 1. 16 Feb Portugal Long-term rental contract information, where required, 16 February Tax deadline 2. 27 Feb South Africa Second provisional payment for a February year-end, 27 February Tax deadline ### March 1. 2 Mar Portugal 2025 e-Fatura validation and household information, 2 March Tax deadline 2. 16 Mar Canada 2026 quarterly instalment, where required, 16 March (15 March is Sunday) Tax deadline 3. Mar Portugal Before filing: check residence period, regime status and foreign-income evidence Planning reminder ### April 1. 1 Apr Portugal Ordinary 2025 income Modelo 3 filing window opens, 1 April Tax deadline 2. 15 Apr US Ordinary 2025 Form 1040 deadline, 15 April; interest on unpaid tax runs from this date Tax deadline 3. 15 Apr US 2025 FBAR due 15 April, with automatic extension to 15 October Tax deadline 4. 30 Apr Germany 2024 return prepared by a tax adviser, 30 April; individual notices may set an earlier date Tax deadline 5. 30 Apr Canada Most 2025 T1 returns and balance due, 30 April Tax deadline 6. Apr Portugal Self-employed quarterly declaration for Q1 2026, where required Tax deadline ### May 1. May Portugal IMI: single payment up to EUR 100, or first instalment above EUR 100; follow the collection notice Tax deadline ### June 1. 15 Jun US 2025 Form 1040 automatic overseas extension, 15 June, for qualifying taxpayers; interest still runs from 15 April Tax deadline 2. 15 Jun Canada Self-employed 2025 return, 15 June; balance was due 30 April Tax deadline 3. 15 Jun Canada 2026 quarterly instalment, where required, 15 June Tax deadline 4. 30 Jun Portugal Ordinary 2025 Modelo 3 deadline, 30 June; check any applicable statutory extension Tax deadline 5. 30 Jun Portugal 2025 Modelo 22 for calendar-year taxpayers: extended deadline, 30 June Tax deadline ### July 1. 15 Jul Portugal 2025 IES/DA for calendar-year filers, where required, 15 July Tax deadline 2. 31 Jul Germany Ordinary 2025 return without a tax adviser, 31 July, where filing is required Tax deadline 3. Jul Portugal Self-employed quarterly declaration for Q2 2026, where required Tax deadline ### August 1. 31 Aug South Africa First provisional payment for a March-start year, 31 August Tax deadline 2. Aug Portugal IMI: second instalment when the assessment exceeds EUR 500; follow the collection notice Tax deadline ### September 1. 15 Sep Canada 2026 quarterly instalment, where required, 15 September Tax deadline 2. Sep Portugal AIMI payment, where due; follow the collection notice Tax deadline ### October 1. 5 Oct UK Notify a new 2025/26 Self Assessment obligation by 5 October; paper return due 31 October Tax deadline 2. 15 Oct US 2025 Form 1040 due 15 October if a valid extension applies; payment interest is not extended Tax deadline 3. 15 Oct US Automatic extended 2025 FBAR deadline, 15 October Tax deadline 4. 23 Oct South Africa 2026 filing season deadline for non-provisional individuals, 23 October Tax deadline 5. Oct Portugal Self-employed quarterly declaration for Q3 2026, where required Tax deadline ### November 1. Nov Portugal IMI: second instalment above EUR 100 up to EUR 500, or third above EUR 500; follow the notice Tax deadline ### December 1. 15 Dec Canada 2026 quarterly instalment, where required, 15 December; different rules apply to farmers and fishers Tax deadline 2. 31 Dec Portugal 31 December: a late IFICI registration made by this date applies from 2026, for the rest of the ten years Tax deadline 3. Dec Portugal Review residence dates, planned disposals and enacted rules for the next year Planning reminder 4. Dec Portugal IFICI: if you became resident in 2026, register by 15 January 2027 Planning reminder 5. Dec South Africa Prepare for the provisional-taxpayer return deadline on 22 January 2027 Planning reminder 6. Dec US Gather year-end account balances and investment records for the next filing cycle Planning reminder ## How to use this calendar For self-employed taxpayers, Social Security follows a rhythm: quarterly declarations in January, April, July and October for the preceding quarter, and monthly contribution payments from the 10th through the 20th. ### 2026 planning checkpoints - **IRS for 2025 income:** the ordinary filing window ran from 1 April to 30 June 2026 and has closed. - **Corporate/property cycle:** for companies whose tax year is the calendar year, the 2025 IRC Modelo 22 return and payment, due on the last day of May, could be made until 30 June 2026 under the 2026 filing extension; AIMI is paid in September. ## Key deadlines for US expats ### Core US checkpoints - **FBAR:** applies when aggregate foreign accounts exceed USD 10,000 during the year; due 15 April with automatic extension to 15 October. - **Form 1040 (abroad):** automatic extension to 15 June for qualifying taxpayers abroad, with procedural extension options beyond that date. - **Form 8938:** filing depends on threshold tests, including year-end and anytime-during-year tests for taxpayers abroad. ## Key deadlines for UK expats - **31 January 2026:** Online Self Assessment returns and balancing payments for 2024/25 are due, with the first payment on account for 2025/26 where applicable. - **31 July 2026:** The second Self Assessment payment on account for 2025/26 is due where applicable. - **5 October 2026:** The deadline to register for a first or reactivated Self Assessment return for 2025/26. - **31 October 2026:** HMRC must receive paper Self Assessment returns for 2025/26 by the standard filing deadline. ## Penalties for late filing and payment Late filing or payment can lead to statutory fines, default interest, and additional procedural burden. - US [FBAR/FATCA](/insights/us-portugal-tax-treaty-fatca-fbar/) penalties are separate from Portuguese penalties and follow US rules. ## Keep one usable tax calendar Keep a calendar for the obligations that apply to you. A reminder is not a statutory extension. ## Frequently asked questions ### What happens if I miss the Portuguese IRS filing deadline? If the deadline has passed, establish whether the return is missing or needs correction and whether an ordinary or special deadline applies. Late filing and late payment have different consequences. ### Does a fall in company profits remove payments on account? Not automatically. The calculation depends on the earlier tax liability and the rules for reducing or stopping payments on account. ### Why does e-Fatura validation matter? Correct invoice validation and categorisation supports deduction treatment in your Portuguese IRS return. ### I am a US citizen in Portugal. Which filings can apply? You may need both a Portuguese return and a US return, with separate reporting for foreign accounts or assets. Which forms and deadlines apply depends on your tax residence, income, US status and the relevant reporting thresholds. ### What is IFICI and when should I apply? IFICI is Portugal's post-NHR incentive regime for qualifying activity. Registration is due on or before 15 January of the year after the year in which tax residence begins; for residence starting in 2026, that is 15 January 2027. A late registration takes effect only from the year in which it is made, for the rest of the ten-year period. ### I own Portuguese property. Which taxes usually matter most? IMI (annual municipal property tax), AIMI (additional property tax where applicable), and IMT (transfer tax at acquisition). This guide is by **[Telmo Ramos](/about/)**, our founder, an economist and member no. 16379 of the Ordem dos Economistas. ## Related guides - Guide · Law as at 19 October 2026 ### [IRS 2025 in Portugal: correct a return or file late](/guides/irs-2025-portugal/) Filing Portugal IRS for 2025 income in 2026: Modelo 3, Anexo J and what to check when the normal deadline has passed or a return needs correcting. - Guide · Law as at 13 June 2026 ### [Moving to Portugal: tax checklist for 2026](/guides/moving-to-portugal-tax-checklist/) Plan the tax steps before and after a move to Portugal: home-country departure, tax residence, NIF, income records, IFICI and your first return. - Article · Law as at 3 July 2026 ### [Portugal 2025-2029 tax plan: proposed vs enacted](/insights/portugal-2025-29-government-plan/) The IRS rate cuts in Portugal's 2025-2029 government programme are law for 2025 and 2026, in the income-tax rate table; later cuts remain proposals. ## Tell us about your situation We reply within 2 working days with the right service, its price and how to start. ## Tax Consultation A 30-minute call with your adviser, then a follow-up memo within 3 working days after the call. [Book a Tax Consultation](/book/) --- Source: https://taxbordr.com/guides/portugal-tax-calendar-2026/ General guidance only. Individual facts govern.