Tax Authority

2024
Tax
Designation
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Income Tax (IRS) Advance payments - - - - - - 22 - 20 - - 20
Corporate Income Tax (IRC) Advance payments - - - - - - 31 - 30 - - 16
Corporate Income Tax (IRC) Final payment for entities with a tax period coinciding with the calendar year - - - - 31 - - - - - - -
Corporate Income Tax (IRC) Additional payment for state surcharge - - - - - - 31 - 30 - - 16
Income Tax (IRS) / Corporate Income Tax (IRC) Payments of amounts withheld at source 22 20 20 22 20 20 22 31 20 21 20 20
Stamp Duty (SELO) Payment of settled tax 22 20 20 22 20 20 22 31 20 21 20 20
Property Tax (IMI) Payment for the previous year - - - - 31 - - - 2 - - 2
Property Tax (IMI) Additional - - - - - - - - 30 - - -
Value Added Tax (IVA) Payments by taxpayers under the monthly regime (b) 25 26 25 26 27 25 25 - 25 25 25 25
Value Added Tax (IVA) Payments by taxpayers under the quarterly regime (b) - 26 - - 27 - - - 25 - 25 -
Vehicle Tax (IUC) Recreational boats and aircraft 31 - - - - - - - - - - -
Vehicle Tax (IUC) Other vehicles a) a) a) a) a) a) a) a) a) a) a) a)
Notes:
a) In the month of registration. If it ends on a weekend, holiday, or on a day of leave, it moves to the next business day.
b) For payment flexibility option, see art. 16th -C of Dec. Law nº 125/2021, of 21 December.

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