Tax Holidays – Portugal 2026

Summer 2026 is here, which means #Tax#Holidays in Portugal!

In the table below you will find some key points to keep in mind for the summer holidays:

– Suspension of deadlines for responding to tax inspections and for presenting defences in any tax procedures during August; and

– Postponement to September of #VAT returns normally submitted in August (for June and Q2).

PROCEDURAL DEADLINES – Tax Holidays 2026

  • Deadlines related to tax inspections are suspended during the month of August.
  • Deadlines for taxpayers’ actions in procedures such as the right to be heard, penalty reductions, administrative complaints, hierarchical appeals, or ex officio reviews that would end in August are postponed to the first working day of September.

VAT DEADLINES – Tax Holidays 2026

DeclarationSubmission DeadlinePayment Deadline
June and July 202621.09.202625.09.2026
2nd Quarter of 202621.09.202625.09.2026
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