PT·Tax year 2025 · Filing 2026

Portugal tax deadlines 2026.

Every individual and self-employed income tax deadline for Portugal in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open-source tax skills.

Portugal tax authority

Annual deadlines

1 this year

Jun30

IRS (Imposto sobre o Rendimento)

Portuguese annual personal income tax return. Self-employed file Annex B under Regime Simplificado or organised accounting.

PortugalAll residentsSelf-employed

Recurring filings

VAT / GST / Sales tax

IVA Trimestral

Portugal

Quarterly

Portuguese quarterly VAT return. Monthly regime for larger businesses (above €650k turnover).

Open-source skills for Portugal

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

portugal-vat-return.mdPT

Use this skill whenever asked to prepare, review, or classify transactions for a Portuguese VAT return (Declaração Periódica de IVA) for a self-employed individual or small business in Portugal. Trigger on phrases like "prepare Declaração Periódica", "Portuguese VAT return", "IVA Portugal", "classify transactions for Portuguese VAT", or any request involving Portugal VAT filing. This skill covers Continental Portugal only (standard regime). Madeira/Azores reduced rates, regime de isenção, partial exemption, margin scheme (regime da margem), and VAT groups are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Portuguese VAT work.

Preparing a Portugal return?

The OpenAccountants repo has verified, open-source tax computation skills. Clone and run them with your AI agent, then get an accountant to review.

View the repo All countries