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Portugal Tax Calendar 2027: IRS, Social Security, IVA, IMI and IUC Deadlines

Every major Portuguese tax and social security deadline from October 2026 to December 2027, generated in your browser from the deadline rules and the Portuguese holiday calendar. Pick your situation and keep only the dates that apply to you.

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Your year at a glance

Each bar is the window you have to act in; each diamond marks the last day. Hover or tap a bar for its dates, click it to jump to the full deadline card below.

Weekends and Portuguese national holidays are already counted in these dates. Municipal holidays are not counted.

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AdminWithin 60 days of moving

Update your tax address to Portugal

When you become tax resident, update the address on your NIF record to your Portuguese address within 60 days of the move. Do it on Portal das Financas or at a Financas office. Your tax address controls where official notices go, so do not leave an old foreign address on file.

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My Portugal tax deadlines

Generated from the filters selected in the Portugal Tax Calendar on GetYourNISS.pt. General information, not tax advice.

    In short

    The year at a glance

    IRS

    Check your invoices and household by the end of February, file Modelo 3 between 1 April and 30 June, and settle any balance by 31 August.

    IMI

    Property tax is paid the year after you own the property: May alone for small bills, May and November over EUR 100, and May, August and November over EUR 500.

    IUC

    Car tax still follows each vehicle registration month in 2026. From 2027 there is one bill per owner, paid in October, or in July and October over EUR 500.

    Self-employed

    Contributions are paid monthly between the 10th and the 20th, income is declared quarterly in Seguranca Social Direta, and IRS advance payments fall in July, September and December.

    New in Portugal

    Update your tax address within 60 days of becoming resident, and note the IFICI application date of 15 January if the regime may apply to you.

    Employers

    Declare remunerations by the 10th of the following month and pay contributions between the 1st and the 25th.

    How the tax year works

    Portugal taxes income by calendar year. Most personal deadlines land the year after the income: you organise invoices and deductions early in the year, file the annual IRS return in spring, and pay or receive the balance by the end of August. Social Security runs monthly instead, with quarterly income declarations for the self-employed.

    Weekend and holiday rules

    Most deadlines that land on a Saturday, Sunday or Portuguese public holiday move to the next working day. Two exceptions matter here: a self-employed Social Security window ending on a Saturday stays on that Saturday as the safe date, and the IRS filing deadline of 30 June never moves. A window ending in August can run to 31 August where the August rule applies.

    Do not miss a date

    What happens if you miss a deadline

    IRS

    Filing late can bring a fine of EUR 150 to EUR 3,750. Tax paid late also accrues late payment interest, and the tax authority can assess the return itself if you do not file.

    Social Security

    Paying contributions late is a minor offence if you pay within 30 days and a serious one after that, with late payment interest on top. Late quarterly declarations can also leave your contribution base wrong for the next quarter.

    IMI and IUC

    Miss one IMI instalment and the remaining instalments fall due at once. The same rule applies to IUC instalments from 2027. Late payment also accrues interest.

    IVA and admin

    Late IVA returns and payments bring fines and interest, and the tax authority can issue a debt certificate for unpaid VAT. Late invoice communication and lease registration can also be fined.

    Methodology

    How these dates are built

    The dates on this page are not typed in one by one. The tool holds the deadline rules from Portuguese law, the official fiscal calendar published by the Autoridade Tributaria (the tax office) and the practical guides published by Seguranca Social, plus the Portuguese national holidays for 2026 and 2027. Your browser then generates each dated instance and applies the weekend, holiday and August adjustments. Checked on 27 October 2026.

    Dates for 2027 are marked Provisional until the tax office publishes its official 2027 calendar, and the 2027 IUC cards are Provisional because the new system starts that year under Decreto-Lei 161/2026. Check your own Portal das Financas and Seguranca Social Direta accounts for assessments issued to you personally.

    General information, not tax advice. This calendar covers the common deadlines for the situations listed. Your own dates can differ, for example if you file IVA monthly, hold property through a company, or have an arrangement with the tax authority. For a decision that turns on your facts, use an accountant or the official portals.

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