Portugal tax calendar 2026
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.
Month-by-month 2026 tax calendar
Selected 2026 dates.
January
- Portugal
IFICI registration: 15 January for people becoming resident in 2025; late registration may leave a shorter benefit period
Tax deadline
- UK
2024/25 online Self Assessment and balancing payment, 31 January
Tax deadline
- Portugal
Self-employed quarterly declaration for Q4 2025, where required
Tax deadline
February
- Portugal
Long-term rental contract information, where required, 16 February
Tax deadline
- South Africa
Second provisional payment for a February year-end, 27 February
Tax deadline
March
- Portugal
2025 e-Fatura validation and household information, 2 March
Tax deadline
- Canada
2026 quarterly instalment, where required, 16 March (15 March is Sunday)
Tax deadline
- Portugal
Before filing: check residence period, regime status and foreign-income evidence
Planning reminder
April
- Portugal
Ordinary 2025 income Modelo 3 filing window opens, 1 April
Tax deadline
- US
Ordinary 2025 Form 1040 deadline, 15 April; interest on unpaid tax runs from this date
Tax deadline
- US
2025 FBAR due 15 April, with automatic extension to 15 October
Tax deadline
- Germany
2024 return prepared by a tax adviser, 30 April; individual notices may set an earlier date
Tax deadline
- Canada
Most 2025 T1 returns and balance due, 30 April
Tax deadline
- Portugal
Self-employed quarterly declaration for Q1 2026, where required
Tax deadline
May
- Portugal
IMI: single payment up to EUR 100, or first instalment above EUR 100; follow the collection notice
Tax deadline
June
- US
2025 Form 1040 automatic overseas extension, 15 June, for qualifying taxpayers; interest still runs from 15 April
Tax deadline
- Canada
Self-employed 2025 return, 15 June; balance was due 30 April
Tax deadline
- Canada
2026 quarterly instalment, where required, 15 June
Tax deadline
- Portugal
Ordinary 2025 Modelo 3 deadline, 30 June; check any applicable statutory extension
Tax deadline
- Portugal
2025 Modelo 22 for calendar-year taxpayers: extended deadline, 30 June
Tax deadline
July
- Portugal
2025 IES/DA for calendar-year filers, where required, 15 July
Tax deadline
- Germany
Ordinary 2025 return without a tax adviser, 31 July, where filing is required
Tax deadline
- Portugal
Self-employed quarterly declaration for Q2 2026, where required
Tax deadline
August
- South Africa
First provisional payment for a March-start year, 31 August
Tax deadline
- Portugal
IMI: second instalment when the assessment exceeds EUR 500; follow the collection notice
Tax deadline
September
- Canada
2026 quarterly instalment, where required, 15 September
Tax deadline
- Portugal
AIMI payment, where due; follow the collection notice
Tax deadline
October
- UK
Notify a new 2025/26 Self Assessment obligation by 5 October; paper return due 31 October
Tax deadline
- US
2025 Form 1040 due 15 October if a valid extension applies; payment interest is not extended
Tax deadline
- US
Automatic extended 2025 FBAR deadline, 15 October
Tax deadline
- South Africa
2026 filing season deadline for non-provisional individuals, 23 October
Tax deadline
- Portugal
Self-employed quarterly declaration for Q3 2026, where required
Tax deadline
November
- Portugal
IMI: second instalment above EUR 100 up to EUR 500, or third above EUR 500; follow the notice
Tax deadline
December
- Canada
2026 quarterly instalment, where required, 15 December; different rules apply to farmers and fishers
Tax deadline
- Portugal
31 December: a late IFICI registration made by this date applies from 2026, for the rest of the ten years
Tax deadline
- Portugal
Review residence dates, planned disposals and enacted rules for the next year
Planning reminder
- Portugal
IFICI: if you became resident in 2026, register by 15 January 2027
Planning reminder
- South Africa
Prepare for the provisional-taxpayer return deadline on 22 January 2027
Planning reminder
- 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 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).
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