Portugal Tax Calendar 2027

Self-employed people who pay contributions declare the income of the previous three months on Segurança Social Direta by the last day of January, April, July and October; it sets the contributions of the next three months. In January, every self-employed person (with few exceptions) must also confirm or declare the previous year's income, even without contributions to pay.

Every year: During January, April, July and October, by the last day of the month; Segurança Social moves a deadline that falls on a Saturday, Sunday or holiday to the next working day.

Good to know: The declaration is made in its 'mês declarativo' (Segurança Social FAQ, Q15), from the 1st of the month; filed after the month, it counts as late. 31 October 2026 is a Saturday and 1 November a Sunday and holiday, so the deadline moves to Monday 2 November 2026 under Segurança Social's rule (FAQ, Q14); its own notice of 1 October 2026 still says 'até 31 de outubro': file by the 31st to be safe. 31 July 2027 is a Saturday: moved to Monday 2 August; whether the August rule of art. 23.º-B then runs it to 31 August: not claimed. Not required from pensioners, people who also have an employee job and meet the conditions of art. 157.º, people working here temporarily under another country's social security, and those with only rental or local-lodging (flat or house) income (Segurança Social FAQ). The declaration can be corrected until 15 days after the deadline (Segurança Social's guide).

In 2026 IUC is still paid in the month of each vehicle's registration anniversary. From 2027 (Decreto-Lei 161/2026), AT assesses one IUC per owner for every vehicle registered on 1 January: in 2027 you pay it in October if the total is €500 or less, or in July and October if it is more (you may pay it all in July). If you miss an instalment, the rest falls due at once.

Every year: 2026: by the end of the registration anniversary month. 2027: in October (€500 or less) or July and October (over €500). From 2028: April (up to €100), April and October (€100–€500), April, July and October (over €500).

Good to know: Nothing is due in your vehicle's anniversary month in 2027. The thresholds apply to the total for all your vehicles. 2026: paid during the anniversary month (AT's 2026 calendar: 'DURANTE ESTE MÊS'). 2027: AT assesses the tax by 30 April (art. 17.º n.º 2), for the vehicles it knows of on the last day of February (art. 16.º n.º 9); the owner 'obtains' the assessment, and the payment document of the second instalment, on the Portal (arts. 16.º n.º 3 and 17.º n.º 5), which may mean fetching it there, as with the old self-assessment. AT has not said how or when the 2027 bill will appear: check the Portal in May and before July. If you claim an IUC exemption, you may have to prove it by the end of February (art. 16.º n.º 8; 1 March in 2027). A vehicle registered in Portugal for the first time in 2027 is not in that bill: its owner requests the assessment on the Portal and pays within 30 days of the end of the registration deadline (arts. 16.º n.º 4 and 17.º n.º 1), for the part of the year from registration (arts. 4.º n.º 2 and 5.º n.º 10); it joins the yearly April assessment from 2028. A car (categories A to E) whose registration is cancelled in 2027 before its anniversary: the 2027 assessment can be annulled on request (decree art. 6.º n.º 2). 31 July 2027 is a Saturday; 31 October a Sunday, followed by the 1 November holiday.

If you charge VAT (you are not exempt under art. 53.º) and your turnover is under €650,000, file a VAT return every quarter on the Portal das Finanças by the 20th of the second month after the quarter. The April–June return is due by 20 September instead of 20 August.

Every year: Every quarter, by the 20th of the second month after it: 20 February, 20 May, 20 September (not August) and 20 November.

Good to know: Monthly returns instead with turnover of €650,000 or more, or by option (art. 41.º n.os 1 a) and 2). 20 February and 20 November 2027 are Saturdays: moved to Monday 22. The return can be filed from the 1st of the month after the quarter: AT's 2026 calendar lists it on that month's page ('DURANTE O MÊS E ATÉ AO DIA 20 DE FEVEREIRO' in January, '20 DE MAIO' in April, '21 DE SETEMBRO' in July, 'DURANTE ESTE MÊS E ATÉ AO DIA 20 DE NOVEMBRO' in October); the law sets only the end.

If you owned property in Portugal on 31 December, you pay that year's IMI the following year: in May if the bill is up to €100; in May and November if it is €100 to €500; in May, August and November if it is over €500. If you miss an instalment, the remaining ones fall due at once.

Every year: During May (up to €100); May and November (€100–€500); May, August and November (over €500), each by the last day of the month.

Good to know: For married couples and unidos de facto, the thresholds apply to the whole tax on their own permanent home, even if co-owned (art. 120.º n.os 6–7). AT's 2026 calendar: 1 June (31 May was a Sunday), 31 August and 30 November. 31 May, 31 August and 30 November 2027 are working days. Each instalment is paid during its month ('no mês de maio', 'nos meses de maio, agosto e novembro', art. 120.º n.º 1).

In 2026 IUC is still paid in the month of each vehicle's registration anniversary. From 2027 (Decreto-Lei 161/2026), AT assesses one IUC per owner for every vehicle registered on 1 January: in 2027 you pay it in October if the total is €500 or less, or in July and October if it is more (you may pay it all in July). If you miss an instalment, the rest falls due at once.

Every year: 2026: by the end of the registration anniversary month. 2027: in October (€500 or less) or July and October (over €500). From 2028: April (up to €100), April and October (€100–€500), April, July and October (over €500).

Good to know: Nothing is due in your vehicle's anniversary month in 2027. The thresholds apply to the total for all your vehicles. 2026: paid during the anniversary month (AT's 2026 calendar: 'DURANTE ESTE MÊS'). 2027: AT assesses the tax by 30 April (art. 17.º n.º 2), for the vehicles it knows of on the last day of February (art. 16.º n.º 9); the owner 'obtains' the assessment, and the payment document of the second instalment, on the Portal (arts. 16.º n.º 3 and 17.º n.º 5), which may mean fetching it there, as with the old self-assessment. AT has not said how or when the 2027 bill will appear: check the Portal in May and before July. If you claim an IUC exemption, you may have to prove it by the end of February (art. 16.º n.º 8; 1 March in 2027). A vehicle registered in Portugal for the first time in 2027 is not in that bill: its owner requests the assessment on the Portal and pays within 30 days of the end of the registration deadline (arts. 16.º n.º 4 and 17.º n.º 1), for the part of the year from registration (arts. 4.º n.º 2 and 5.º n.º 10); it joins the yearly April assessment from 2028. A car (categories A to E) whose registration is cancelled in 2027 before its anniversary: the 2027 assessment can be annulled on request (decree art. 6.º n.º 2). 31 July 2027 is a Saturday; 31 October a Sunday, followed by the 1 November holiday.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

Pay the VAT shown in your quarterly return by the 25th of the second month after the quarter (25 September for April–June). If you don't, AT issues a debt certificate for the unpaid amount and charges late-payment interest.

Every year: Every quarter, by the 25th of the second month after it: 25 February, 25 May, 25 September (not August) and 25 November.

Good to know: 25 September 2027 is a Saturday: moved to Monday 27. AT's 2026 table refers to an option to pay VAT in instalments (Decreto-Lei 125/2021 art. 16.º-C): not checked.

In 2026 IUC is still paid in the month of each vehicle's registration anniversary. From 2027 (Decreto-Lei 161/2026), AT assesses one IUC per owner for every vehicle registered on 1 January: in 2027 you pay it in October if the total is €500 or less, or in July and October if it is more (you may pay it all in July). If you miss an instalment, the rest falls due at once.

Every year: 2026: by the end of the registration anniversary month. 2027: in October (€500 or less) or July and October (over €500). From 2028: April (up to €100), April and October (€100–€500), April, July and October (over €500).

Good to know: Nothing is due in your vehicle's anniversary month in 2027. The thresholds apply to the total for all your vehicles. 2026: paid during the anniversary month (AT's 2026 calendar: 'DURANTE ESTE MÊS'). 2027: AT assesses the tax by 30 April (art. 17.º n.º 2), for the vehicles it knows of on the last day of February (art. 16.º n.º 9); the owner 'obtains' the assessment, and the payment document of the second instalment, on the Portal (arts. 16.º n.º 3 and 17.º n.º 5), which may mean fetching it there, as with the old self-assessment. AT has not said how or when the 2027 bill will appear: check the Portal in May and before July. If you claim an IUC exemption, you may have to prove it by the end of February (art. 16.º n.º 8; 1 March in 2027). A vehicle registered in Portugal for the first time in 2027 is not in that bill: its owner requests the assessment on the Portal and pays within 30 days of the end of the registration deadline (arts. 16.º n.º 4 and 17.º n.º 1), for the part of the year from registration (arts. 4.º n.º 2 and 5.º n.º 10); it joins the yearly April assessment from 2028. A car (categories A to E) whose registration is cancelled in 2027 before its anniversary: the 2027 assessment can be annulled on request (decree art. 6.º n.º 2). 31 July 2027 is a Saturday; 31 October a Sunday, followed by the 1 November holiday.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you have self-employed (category B) income, you may have to pay part of your IRS in advance by 20 July, 20 September and 20 December. AT works out the amounts from your IRS two years earlier and sends the payment document the month before; an instalment under €50 is not due.

Every year: By the 20th of July, September and December (next working day if the 20th is a weekend or holiday).

Good to know: The three payments add up to 65% of: the IRS of the year before last × that year's net category B income ÷ total net income, minus the withholding on category B income that year (wording of Lei 45-A/2024). So if you had no category B income in Portugal two years earlier, nothing is due. You may stop or reduce them if your withholding and earlier payments already cover the year's tax, but compensatory interest applies if this leaves more than 20% unpaid (n.os 4–6).

Self-employed people with up to €15,000 of turnover in Portugal in the previous year are exempt from VAT (art. 53.º). If your 2026 turnover went over €15,000, file a declaration of changes within 15 working days after 31 December and charge VAT from 1 January 2027. If you go more than 25% over (above €18,750) during a year, VAT is due from that moment and the declaration is due within 15 working days.

Every year: Within 15 working days after the end of the year in which turnover passed €15,000; within 15 working days of passing €18,750 during the year.

Good to know: 15 working days counted from 31 December 2026, with 1 January a holiday: Friday 22 January 2027. AT's 2026 table shows 22 January for the same rule in 2026, which matches this count. The period starts after 31 December ('No prazo de 15 dias úteis a contar do último dia do ano', art. 58.º n.º 5 a)); 1 January is a holiday, so the first working day is Monday 4 January.

Self-employed people who pay contributions declare the income of the previous three months on Segurança Social Direta by the last day of January, April, July and October; it sets the contributions of the next three months. In January, every self-employed person (with few exceptions) must also confirm or declare the previous year's income, even without contributions to pay.

Every year: During January, April, July and October, by the last day of the month; Segurança Social moves a deadline that falls on a Saturday, Sunday or holiday to the next working day.

Good to know: The declaration is made in its 'mês declarativo' (Segurança Social FAQ, Q15), from the 1st of the month; filed after the month, it counts as late. 31 October 2026 is a Saturday and 1 November a Sunday and holiday, so the deadline moves to Monday 2 November 2026 under Segurança Social's rule (FAQ, Q14); its own notice of 1 October 2026 still says 'até 31 de outubro': file by the 31st to be safe. 31 July 2027 is a Saturday: moved to Monday 2 August; whether the August rule of art. 23.º-B then runs it to 31 August: not claimed. Not required from pensioners, people who also have an employee job and meet the conditions of art. 157.º, people working here temporarily under another country's social security, and those with only rental or local-lodging (flat or house) income (Segurança Social FAQ). The declaration can be corrected until 15 days after the deadline (Segurança Social's guide).

If you charge VAT (you are not exempt under art. 53.º) and your turnover is under €650,000, file a VAT return every quarter on the Portal das Finanças by the 20th of the second month after the quarter. The April–June return is due by 20 September instead of 20 August.

Every year: Every quarter, by the 20th of the second month after it: 20 February, 20 May, 20 September (not August) and 20 November.

Good to know: Monthly returns instead with turnover of €650,000 or more, or by option (art. 41.º n.os 1 a) and 2). 20 February and 20 November 2027 are Saturdays: moved to Monday 22. The return can be filed from the 1st of the month after the quarter: AT's 2026 calendar lists it on that month's page ('DURANTE O MÊS E ATÉ AO DIA 20 DE FEVEREIRO' in January, '20 DE MAIO' in April, '21 DE SETEMBRO' in July, 'DURANTE ESTE MÊS E ATÉ AO DIA 20 DE NOVEMBRO' in October); the law sets only the end.

Check on the Portal das Finanças who is in your household (spouse or partner, dependants) and the e-Fatura invoices that count for your IRS deductions. Do it by the end of February. If you don't, AT prepares your figures with last year's household (or as single with no dependants) and only the invoices already there count.

Every year: By the last day of February, moved to the next working day when it falls on a weekend or holiday.

Good to know: The law says 'até ao final do mês de fevereiro'. 28 February 2027 is a Sunday, so the deadline moves to Monday 1 March under CPPT art. 20.º n.º 1, as AT did in 2026 (Saturday 28 February moved to Monday 2 March in its table). AT has not announced the 2027 date yet. Before Decreto-Lei 49/2025 the dates were 15 and 25 February. The 1 January start is AT's practice, not the law (which sets only the end): AT's 2026 calendar lists both tasks on its January page, 'DURANTE O MÊS E ATÉ AO DIA 2 DE MARÇO'.

Landlords who are exempt from electronic rent receipts and have not issued them declare the previous year's rents on the Modelo 44 by the end of February. Landlords who issue electronic receipts don't file it.

Every year: By the end of February, for the previous year's rents.

Good to know: End of February since Decreto-Lei 49/2025 (in force 1 July 2025), not January. AT's 2026 table: 2 March 2026 (28 February was a Saturday). The Modelo 44 can be filed on paper or online (AT's 2026 calendar). The 1 January start is AT's practice: its 2026 calendar lists the Modelo 44 on its January page, 'DURANTE O MÊS E ATÉ AO DIA 2 DE MARÇO'.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you became tax resident in Portugal in 2026 and work in an eligible activity (higher education and research, qualified jobs in certain companies, certified startups, among others), apply on the Portal das Finanças by 15 January 2027. You must be registered at Finanças as resident first, and you must not have been resident in Portugal in the previous 5 years. If you apply late you keep the right, but the 20% rate only applies from the year you register to the end of the original 10 years.

Every year: By 15 January of the year after the year you became resident.

Good to know: 15 January 2027 is a Friday. AT shows the status of your registration by 31 March (Portaria art. 6.º n.º 3). People already in IFICI must report changes (for example, the eligible job ended) by 15 January of the following year (Portaria art. 5.º). Not compatible with IRS Jovem, and not for people who ever had NHR. No start date: the Portaria asks those 'registados como residentes' to apply 'até 15 de janeiro do ano seguinte' (art. 2.º n.º 1), so you can apply as soon as Finanças has you as resident.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

Pay the VAT shown in your quarterly return by the 25th of the second month after the quarter (25 September for April–June). If you don't, AT issues a debt certificate for the unpaid amount and charges late-payment interest.

Every year: Every quarter, by the 25th of the second month after it: 25 February, 25 May, 25 September (not August) and 25 November.

Good to know: 25 September 2027 is a Saturday: moved to Monday 27. AT's 2026 table refers to an option to pay VAT in instalments (Decreto-Lei 125/2021 art. 16.º-C): not checked.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

By 15 March, AT shows on the Portal das Finanças the deductions it has worked out from your invoices (health, education, housing, general expenses). If an amount is wrong, file a complaint by 31 March.

Every year: Deductions shown by 15 March, complaints by 31 March.

Good to know: Neither date falls on a weekend or holiday in 2027. 15 March is the last day for AT to show the deductions (art. 78.º-B n.º 6): they may appear earlier, and you can complain as soon as they do.

Self-employed people who pay contributions declare the income of the previous three months on Segurança Social Direta by the last day of January, April, July and October; it sets the contributions of the next three months. In January, every self-employed person (with few exceptions) must also confirm or declare the previous year's income, even without contributions to pay.

Every year: During January, April, July and October, by the last day of the month; Segurança Social moves a deadline that falls on a Saturday, Sunday or holiday to the next working day.

Good to know: The declaration is made in its 'mês declarativo' (Segurança Social FAQ, Q15), from the 1st of the month; filed after the month, it counts as late. 31 October 2026 is a Saturday and 1 November a Sunday and holiday, so the deadline moves to Monday 2 November 2026 under Segurança Social's rule (FAQ, Q14); its own notice of 1 October 2026 still says 'até 31 de outubro': file by the 31st to be safe. 31 July 2027 is a Saturday: moved to Monday 2 August; whether the August rule of art. 23.º-B then runs it to 31 August: not claimed. Not required from pensioners, people who also have an employee job and meet the conditions of art. 157.º, people working here temporarily under another country's social security, and those with only rental or local-lodging (flat or house) income (Segurança Social FAQ). The declaration can be corrected until 15 days after the deadline (Segurança Social's guide).

If you charge VAT (you are not exempt under art. 53.º) and your turnover is under €650,000, file a VAT return every quarter on the Portal das Finanças by the 20th of the second month after the quarter. The April–June return is due by 20 September instead of 20 August.

Every year: Every quarter, by the 20th of the second month after it: 20 February, 20 May, 20 September (not August) and 20 November.

Good to know: Monthly returns instead with turnover of €650,000 or more, or by option (art. 41.º n.os 1 a) and 2). 20 February and 20 November 2027 are Saturdays: moved to Monday 22. The return can be filed from the 1st of the month after the quarter: AT's 2026 calendar lists it on that month's page ('DURANTE O MÊS E ATÉ AO DIA 20 DE FEVEREIRO' in January, '20 DE MAIO' in April, '21 DE SETEMBRO' in July, 'DURANTE ESTE MÊS E ATÉ AO DIA 20 DE NOVEMBRO' in October); the law sets only the end.

Married couples and unidos de facto who own residential property in Portugal worth more than €600,000 each can opt for joint AIMI taxation, which doubles the deduction to €1,200,000. The option, or giving it up, is filed on the Portal das Finanças from 1 April to 31 May, and stays valid until renounced.

Every year: From 1 April to 31 May; valid until renounced.

Good to know: Only relevant if AIMI applies to you (residential property above €600,000 per person on 1 January).

File the annual IRS return (Modelo 3) for 2026 income on the Portal das Finanças between 1 April and 30 June 2027; a few people are excused, such as those whose only income was a salary or pension of up to €8,500 with no tax withheld (CIRS art. 58.º). If AT covers you by IRS Automático, it prepares a provisional return: confirm it, or file your own if it is wrong; if you do neither, it becomes your return at the end of the deadline. A late or missing return is punishable by a fine of €150 to €3,750.

Every year: From 1 April to 30 June of the following year; 30 June stands even if it is not a working day.

Good to know: IRS Automático's scope is set by decree (art. 58.º-A n.º 8) and it never covers people holding assets in tax-haven jurisdictions (n.º 12, pointing to art. 57.º n.º 7). After an automatic conversion you can file a substitute return within 30 days of the assessment without penalty (n.º 3). If the tax credit for foreign income is not yet known in the source country by 30 June, the deadline is extended to 31 December (art. 60.º n.º 3).

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you owned property in Portugal on 31 December, you pay that year's IMI the following year: in May if the bill is up to €100; in May and November if it is €100 to €500; in May, August and November if it is over €500. If you miss an instalment, the remaining ones fall due at once.

Every year: During May (up to €100); May and November (€100–€500); May, August and November (over €500), each by the last day of the month.

Good to know: For married couples and unidos de facto, the thresholds apply to the whole tax on their own permanent home, even if co-owned (art. 120.º n.os 6–7). AT's 2026 calendar: 1 June (31 May was a Sunday), 31 August and 30 November. 31 May, 31 August and 30 November 2027 are working days. Each instalment is paid during its month ('no mês de maio', 'nos meses de maio, agosto e novembro', art. 120.º n.º 1).

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

Pay the VAT shown in your quarterly return by the 25th of the second month after the quarter (25 September for April–June). If you don't, AT issues a debt certificate for the unpaid amount and charges late-payment interest.

Every year: Every quarter, by the 25th of the second month after it: 25 February, 25 May, 25 September (not August) and 25 November.

Good to know: 25 September 2027 is a Saturday: moved to Monday 27. AT's 2026 table refers to an option to pay VAT in instalments (Decreto-Lei 125/2021 art. 16.º-C): not checked.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

Self-employed people who pay contributions declare the income of the previous three months on Segurança Social Direta by the last day of January, April, July and October; it sets the contributions of the next three months. In January, every self-employed person (with few exceptions) must also confirm or declare the previous year's income, even without contributions to pay.

Every year: During January, April, July and October, by the last day of the month; Segurança Social moves a deadline that falls on a Saturday, Sunday or holiday to the next working day.

Good to know: The declaration is made in its 'mês declarativo' (Segurança Social FAQ, Q15), from the 1st of the month; filed after the month, it counts as late. 31 October 2026 is a Saturday and 1 November a Sunday and holiday, so the deadline moves to Monday 2 November 2026 under Segurança Social's rule (FAQ, Q14); its own notice of 1 October 2026 still says 'até 31 de outubro': file by the 31st to be safe. 31 July 2027 is a Saturday: moved to Monday 2 August; whether the August rule of art. 23.º-B then runs it to 31 August: not claimed. Not required from pensioners, people who also have an employee job and meet the conditions of art. 157.º, people working here temporarily under another country's social security, and those with only rental or local-lodging (flat or house) income (Segurança Social FAQ). The declaration can be corrected until 15 days after the deadline (Segurança Social's guide).

In 2026 IUC is still paid in the month of each vehicle's registration anniversary. From 2027 (Decreto-Lei 161/2026), AT assesses one IUC per owner for every vehicle registered on 1 January: in 2027 you pay it in October if the total is €500 or less, or in July and October if it is more (you may pay it all in July). If you miss an instalment, the rest falls due at once.

Every year: 2026: by the end of the registration anniversary month. 2027: in October (€500 or less) or July and October (over €500). From 2028: April (up to €100), April and October (€100–€500), April, July and October (over €500).

Good to know: Nothing is due in your vehicle's anniversary month in 2027. The thresholds apply to the total for all your vehicles. 2026: paid during the anniversary month (AT's 2026 calendar: 'DURANTE ESTE MÊS'). 2027: AT assesses the tax by 30 April (art. 17.º n.º 2), for the vehicles it knows of on the last day of February (art. 16.º n.º 9); the owner 'obtains' the assessment, and the payment document of the second instalment, on the Portal (arts. 16.º n.º 3 and 17.º n.º 5), which may mean fetching it there, as with the old self-assessment. AT has not said how or when the 2027 bill will appear: check the Portal in May and before July. If you claim an IUC exemption, you may have to prove it by the end of February (art. 16.º n.º 8; 1 March in 2027). A vehicle registered in Portugal for the first time in 2027 is not in that bill: its owner requests the assessment on the Portal and pays within 30 days of the end of the registration deadline (arts. 16.º n.º 4 and 17.º n.º 1), for the part of the year from registration (arts. 4.º n.º 2 and 5.º n.º 10); it joins the yearly April assessment from 2028. A car (categories A to E) whose registration is cancelled in 2027 before its anniversary: the 2027 assessment can be annulled on request (decree art. 6.º n.º 2). 31 July 2027 is a Saturday; 31 October a Sunday, followed by the 1 November holiday.

If you charge VAT (you are not exempt under art. 53.º) and your turnover is under €650,000, file a VAT return every quarter on the Portal das Finanças by the 20th of the second month after the quarter. The April–June return is due by 20 September instead of 20 August.

Every year: Every quarter, by the 20th of the second month after it: 20 February, 20 May, 20 September (not August) and 20 November.

Good to know: Monthly returns instead with turnover of €650,000 or more, or by option (art. 41.º n.os 1 a) and 2). 20 February and 20 November 2027 are Saturdays: moved to Monday 22. The return can be filed from the 1st of the month after the quarter: AT's 2026 calendar lists it on that month's page ('DURANTE O MÊS E ATÉ AO DIA 20 DE FEVEREIRO' in January, '20 DE MAIO' in April, '21 DE SETEMBRO' in July, 'DURANTE ESTE MÊS E ATÉ AO DIA 20 DE NOVEMBRO' in October); the law sets only the end.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you have self-employed (category B) income, you may have to pay part of your IRS in advance by 20 July, 20 September and 20 December. AT works out the amounts from your IRS two years earlier and sends the payment document the month before; an instalment under €50 is not due.

Every year: By the 20th of July, September and December (next working day if the 20th is a weekend or holiday).

Good to know: The three payments add up to 65% of: the IRS of the year before last × that year's net category B income ÷ total net income, minus the withholding on category B income that year (wording of Lei 45-A/2024). So if you had no category B income in Portugal two years earlier, nothing is due. You may stop or reduce them if your withholding and earlier payments already cover the year's tax, but compensatory interest applies if this leaves more than 20% unpaid (n.os 4–6).

If you owned property in Portugal on 31 December, you pay that year's IMI the following year: in May if the bill is up to €100; in May and November if it is €100 to €500; in May, August and November if it is over €500. If you miss an instalment, the remaining ones fall due at once.

Every year: During May (up to €100); May and November (€100–€500); May, August and November (over €500), each by the last day of the month.

Good to know: For married couples and unidos de facto, the thresholds apply to the whole tax on their own permanent home, even if co-owned (art. 120.º n.os 6–7). AT's 2026 calendar: 1 June (31 May was a Sunday), 31 August and 30 November. 31 May, 31 August and 30 November 2027 are working days. Each instalment is paid during its month ('no mês de maio', 'nos meses de maio, agosto e novembro', art. 120.º n.º 1).

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

After you file, AT assesses your IRS by 31 July. If you owe tax, pay it by 31 August; if you are owed money, AT must refund it by the same date. Paying late adds late-payment interest (juros de mora).

Every year: By 31 August of the year after the income, when the return was filed on time.

Good to know: The legal refund deadline is also 31 August (art. 96.º n.º 1 points to art. 97.º n.º 1), not 31 July: 31 July is AT's deadline to assess (art. 77.º n.º 1 a)). When AT assesses on its own because no return was filed, it assesses by 30 November and payment is due by 31 December (arts. 77.º n.º 1 c) and 97.º n.º 1 c)). 31 August 2027 is a Tuesday.

AIMI is a yearly extra tax on the residential property and building land you own in Portugal, on their total taxable value (VPT) on 1 January above €600,000 per person. Individuals pay 0.7%, with higher marginal rates of 1% and 1.5% on large holdings, in September.

Every year: During September, on property held on 1 January of the same year.

Good to know: Shops, offices and other non-residential property are excluded (art. 135.º-B n.º 2). Couples can opt for joint taxation from 1 April to 31 May (see that deadline). AT sends the bill by the end of the month before payment (art. 135.º-H n.º 3). AT's 2026 table: 30 September. Paid during September ('no mês de setembro', art. 135.º-H n.º 1).

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you have self-employed (category B) income, you may have to pay part of your IRS in advance by 20 July, 20 September and 20 December. AT works out the amounts from your IRS two years earlier and sends the payment document the month before; an instalment under €50 is not due.

Every year: By the 20th of July, September and December (next working day if the 20th is a weekend or holiday).

Good to know: The three payments add up to 65% of: the IRS of the year before last × that year's net category B income ÷ total net income, minus the withholding on category B income that year (wording of Lei 45-A/2024). So if you had no category B income in Portugal two years earlier, nothing is due. You may stop or reduce them if your withholding and earlier payments already cover the year's tax, but compensatory interest applies if this leaves more than 20% unpaid (n.os 4–6).

Pay the VAT shown in your quarterly return by the 25th of the second month after the quarter (25 September for April–June). If you don't, AT issues a debt certificate for the unpaid amount and charges late-payment interest.

Every year: Every quarter, by the 25th of the second month after it: 25 February, 25 May, 25 September (not August) and 25 November.

Good to know: 25 September 2027 is a Saturday: moved to Monday 27. AT's 2026 table refers to an option to pay VAT in instalments (Decreto-Lei 125/2021 art. 16.º-C): not checked.

Self-employed people who pay contributions declare the income of the previous three months on Segurança Social Direta by the last day of January, April, July and October; it sets the contributions of the next three months. In January, every self-employed person (with few exceptions) must also confirm or declare the previous year's income, even without contributions to pay.

Every year: During January, April, July and October, by the last day of the month; Segurança Social moves a deadline that falls on a Saturday, Sunday or holiday to the next working day.

Good to know: The declaration is made in its 'mês declarativo' (Segurança Social FAQ, Q15), from the 1st of the month; filed after the month, it counts as late. 31 October 2026 is a Saturday and 1 November a Sunday and holiday, so the deadline moves to Monday 2 November 2026 under Segurança Social's rule (FAQ, Q14); its own notice of 1 October 2026 still says 'até 31 de outubro': file by the 31st to be safe. 31 July 2027 is a Saturday: moved to Monday 2 August; whether the August rule of art. 23.º-B then runs it to 31 August: not claimed. Not required from pensioners, people who also have an employee job and meet the conditions of art. 157.º, people working here temporarily under another country's social security, and those with only rental or local-lodging (flat or house) income (Segurança Social FAQ). The declaration can be corrected until 15 days after the deadline (Segurança Social's guide).

In 2026 IUC is still paid in the month of each vehicle's registration anniversary. From 2027 (Decreto-Lei 161/2026), AT assesses one IUC per owner for every vehicle registered on 1 January: in 2027 you pay it in October if the total is €500 or less, or in July and October if it is more (you may pay it all in July). If you miss an instalment, the rest falls due at once.

Every year: 2026: by the end of the registration anniversary month. 2027: in October (€500 or less) or July and October (over €500). From 2028: April (up to €100), April and October (€100–€500), April, July and October (over €500).

Good to know: Nothing is due in your vehicle's anniversary month in 2027. The thresholds apply to the total for all your vehicles. 2026: paid during the anniversary month (AT's 2026 calendar: 'DURANTE ESTE MÊS'). 2027: AT assesses the tax by 30 April (art. 17.º n.º 2), for the vehicles it knows of on the last day of February (art. 16.º n.º 9); the owner 'obtains' the assessment, and the payment document of the second instalment, on the Portal (arts. 16.º n.º 3 and 17.º n.º 5), which may mean fetching it there, as with the old self-assessment. AT has not said how or when the 2027 bill will appear: check the Portal in May and before July. If you claim an IUC exemption, you may have to prove it by the end of February (art. 16.º n.º 8; 1 March in 2027). A vehicle registered in Portugal for the first time in 2027 is not in that bill: its owner requests the assessment on the Portal and pays within 30 days of the end of the registration deadline (arts. 16.º n.º 4 and 17.º n.º 1), for the part of the year from registration (arts. 4.º n.º 2 and 5.º n.º 10); it joins the yearly April assessment from 2028. A car (categories A to E) whose registration is cancelled in 2027 before its anniversary: the 2027 assessment can be annulled on request (decree art. 6.º n.º 2). 31 July 2027 is a Saturday; 31 October a Sunday, followed by the 1 November holiday.

If you charge VAT (you are not exempt under art. 53.º) and your turnover is under €650,000, file a VAT return every quarter on the Portal das Finanças by the 20th of the second month after the quarter. The April–June return is due by 20 September instead of 20 August.

Every year: Every quarter, by the 20th of the second month after it: 20 February, 20 May, 20 September (not August) and 20 November.

Good to know: Monthly returns instead with turnover of €650,000 or more, or by option (art. 41.º n.os 1 a) and 2). 20 February and 20 November 2027 are Saturdays: moved to Monday 22. The return can be filed from the 1st of the month after the quarter: AT's 2026 calendar lists it on that month's page ('DURANTE O MÊS E ATÉ AO DIA 20 DE FEVEREIRO' in January, '20 DE MAIO' in April, '21 DE SETEMBRO' in July, 'DURANTE ESTE MÊS E ATÉ AO DIA 20 DE NOVEMBRO' in October); the law sets only the end.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you owned property in Portugal on 31 December, you pay that year's IMI the following year: in May if the bill is up to €100; in May and November if it is €100 to €500; in May, August and November if it is over €500. If you miss an instalment, the remaining ones fall due at once.

Every year: During May (up to €100); May and November (€100–€500); May, August and November (over €500), each by the last day of the month.

Good to know: For married couples and unidos de facto, the thresholds apply to the whole tax on their own permanent home, even if co-owned (art. 120.º n.os 6–7). AT's 2026 calendar: 1 June (31 May was a Sunday), 31 August and 30 November. 31 May, 31 August and 30 November 2027 are working days. Each instalment is paid during its month ('no mês de maio', 'nos meses de maio, agosto e novembro', art. 120.º n.º 1).

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

Pay the VAT shown in your quarterly return by the 25th of the second month after the quarter (25 September for April–June). If you don't, AT issues a debt certificate for the unpaid amount and charges late-payment interest.

Every year: Every quarter, by the 25th of the second month after it: 25 February, 25 May, 25 September (not August) and 25 November.

Good to know: 25 September 2027 is a Saturday: moved to Monday 27. AT's 2026 table refers to an option to pay VAT in instalments (Decreto-Lei 125/2021 art. 16.º-C): not checked.

Self-employed people pay their contributions every month for the previous month, between the 10th and the 20th of the following month (in August, until the 31st), on the Segurança Social Portal or App, which generates the Multibanco, MB WAY or bank-transfer references. The 25th that Segurança Social announced in February 2026 is for employers and domestic service, not for the self-employed. Paying late is a minor offence if paid within 30 days and a serious one after, plus late-payment interest.

Every year: Every month, between the 10th and the 20th of the following month (art. 155.º n.º 2); a deadline that ends in August can be met until 31 August (art. 23.º-B).

Good to know: The 20th is the law (art. 155.º n.º 2, unchanged: Decreto-Lei 127/2025 moved only employers, art. 43.º, to the 1st–25th) and Segurança Social's own payment guide of 3 February 2026: 'Trabalhadores independentes • do dia 10 até ao dia 20 do mês seguinte'. Only its August 2026 notice spoke of 'o habitual dia 25' in a sentence covering several categories. A 20th on a Sunday or holiday moves to the next working day (Código Civil arts. 279.º e) and 296.º); a 20th on a Saturday (20 February, 20 March and 20 November 2027) stays on the 20th here: Segurança Social's guide moves a Saturday for the same 10th–20th window of culture professionals, but does not say so for the self-employed, so the calendar shows the safe date. August: art. 23.º-B is permanent law (since 2023), not a one-off: July's contributions can be paid until 31 August, as Segurança Social's guide says for other categories. No contributions in the first 12 months after a first registration.

If you have self-employed (category B) income, you may have to pay part of your IRS in advance by 20 July, 20 September and 20 December. AT works out the amounts from your IRS two years earlier and sends the payment document the month before; an instalment under €50 is not due.

Every year: By the 20th of July, September and December (next working day if the 20th is a weekend or holiday).

Good to know: The three payments add up to 65% of: the IRS of the year before last × that year's net category B income ÷ total net income, minus the withholding on category B income that year (wording of Lei 45-A/2024). So if you had no category B income in Portugal two years earlier, nothing is due. You may stop or reduce them if your withholding and earlier payments already cover the year's tax, but compensatory interest applies if this leaves more than 20% unpaid (n.os 4–6).