Pay your taxes on time and never miss a deadline with our 2024 Portuguese Tax Calendar.
With the New Year, many things change. However, the tax obligations of the Portuguese remain essentially the same. If you want your business to continue operating in compliance with the law in 2024, a tax calendar can be useful.
But what is a tax calendar? How does it work? And what tax obligations do Portuguese taxpayers have in 2024?
In the following lines, we'll analyze in detail all the reporting and payment obligations due to the Autoridade Atributária e Aduaneira (Portugal's tax authority) in the upcoming calendar year.
But first, let's see what your main payment and reporting obligations are for 2024:
Portuguese Tax Calendar 2024: Payment Obligations
These are the payment deadlines designated in the Portuguese fiscal calendar for 2024:
| Deadline | Tax | Designation |
|---|---|---|
| January 22nd | PIT-CIT | Payments of amounts withheld at source |
| January 22nd | Stamp | Payment of paid tax |
| January 25th | VAT | Payment of the monthly scheme |
| January 31st | IUC | Pleasure craft and aircraft |
| February 20th | PIT-CIT | Payments of amounts withheld at source |
| February 20th | Stamp | Payment of paid tax |
| February 26th | VAT | Payment of the monthly scheme |
| February 26th | VAT | Payment of the quarterly scheme |
| March 20th | PIT-CIT | Payments of amounts withheld at source |
| March 20th | Stamp | Payment of paid tax |
| March 25th | VAT | Payment of the monthly scheme |
| April 22nd | PIT-CIT | Payments of amounts withheld at source |
| April 22nd | Stamp | Payment of paid tax |
| April 26th | VAT | Payment of the monthly scheme |
| May 20th | PIT-CIT | Payments of amounts withheld at source |
| May 20th | Stamp | Payment of paid tax |
| May 27th | VAT | Payment of the monthly scheme |
| May 27th | VAT | Payment of the quarterly scheme |
| May 31st | IMI | Payment for the previous year |
| May 31st | CIT | Final payment by entities with a tax period coinciding with the calendar year |
| June 20th | PIT-CIT | Payments of amounts withheld at source |
| June 20th | Stamp | Payment of paid tax |
| June 25th | VAT | Payment of the monthly scheme |
| July 22nd | PIT-CIT | Payments of amounts withheld at source |
| July 22nd | Stamp | Payment of paid tax |
| July 22nd | PIT | Payments on account |
| July 25th | VAT | Payment of the monthly scheme |
| July 31st | CIT | Payments on account |
| July 31st | CIT | Additional payment on account of the state |
| September 2nd | PIT-CIT | Payments of amounts withheld at source |
| September 2nd | Stamp | Payment of paid tax |
| September 2nd | IMI | Payment for the previous year |
| September 20th | PIT-CIT | Payments of amounts withheld at source |
| September 20th | Stamp | Payment of paid tax |
| September 20th | PIT | Payments on account |
| September 25th | VAT | Payment of the monthly scheme |
| September 25th | VAT | Payment of the quarterly scheme |
| September 30th | CIT | Payments on account |
| September 30th | CIT | Additional payment on account of the state |
| September 30th | IMI | Additional tax |
| October 21st | PIT-CIT | Payments of amounts withheld at source |
| October 21st | Stamp | Payment of paid tax |
| October 25th | VAT | Payment of the monthly scheme |
| November 20th | PIT-CIT | Payments of amounts withheld at source |
| November 20th | Stamp | Payment of paid tax |
| November 25th | VAT | Payment of the monthly scheme |
| November 25th | VAT | Payment of the quarterly scheme |
| December 2nd | IMI | Payment for the previous year |
| December 16th | CIT | Payments on account |
| December 16th | CIT | Additional payment on account of the state |
| December 20th | PIT-CIT | Payments of amounts withheld at source |
| December 20th | Stamp | Payment of paid tax |
| December 20th | PIT | Payments on account |
| December 26th | VAT | Payment of the monthly scheme |
Note: All IUC payments related to vehicles that are not pleasure craft and aircraft must be paid in the month of registration (before its end).
Portuguese Tax Calendar 2024: Reporting Obligations
These are the deadlines for submitting tax declarations in Portugal in 2024:
| Deadline | Tax | Designation |
|---|---|---|
| January 2nd-31st | PIT-CIT | Declaration of income paid or made available to non-residents |
| January 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| January 10th | PIT-CIT-VAT | Monthly remuneration statement |
| January 22nd | VAT | Periodic statement |
| January 22nd | VAT | Recapitulative statement for taxpayers |
| January 22nd | VAT | Recapitulative statement for taxpayers (quarterly) |
| January 22nd | Stamp | Monthly stamp tax declaration |
| January 31st | IEC | Submission of a declaration relating to the release of tobacco products for consumption to the customs office |
| February 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| February 12th | PIT | Monthly remuneration statement |
| February 15th | PIT | Communication of income for transfer of permanent residence to the interior |
| February 15th | IMI | Share of rents from leased urban buildings |
| February 20th | VAT | Periodic statement |
| February 20th | VAT | Recapitulative statement for taxpayers |
| February 20th | Stamp | Monthly stamp tax declaration |
| February 20th | VAT | Periodic statement (quarterly) |
| February 24th | PIT | Declaration mod. 10 |
| February 26th | PIT | Communication of the elements or termination of long-term rental contracts |
| February 26th | PIT | Querying and updating household data |
| February 26th | PIT | Sending proof of attendance at an educational establishment |
| February 26th | PIT | Communication of education expenses in the interior or autonomous regions |
| February 26th | PIT | Validation of invoices from the previous year on the Finance Portal (e-invoice) |
| February 29th | PIT-CIT | Declaration of income paid or made available to non-residents |
| February 29th | PIT-CIT | Inventory communication |
| March 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| March 11th | PIT | Monthly remuneration statement |
| March 20th | VAT | Periodic statement |
| March 20th | VAT | Recapitulative statement for taxpayers |
| March 20th | Stamp | Monthly stamp tax declaration |
| April 1st | PIT-CIT | Declaration of income paid or made available to non-residents |
| April 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| April 10th | PIT | Monthly remuneration statement |
| April 22nd | VAT | Periodic statement |
| April 22nd | VAT | Recapitulative statement for taxpayers |
| April 22nd | VAT | Recapitulative statement for taxpayers (quarterly) |
| April 22nd | Stamp | Monthly stamp tax declaration |
| Before the month's end | PIT-CIT | Declaration of income paid or made available to non-residents |
| May 2nd-31st | PIT-CIT | Declaration of income paid or made available to non-residents |
| May 6th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| May 10th | PIT | Monthly remuneration statement |
| May 20th | VAT | Periodic statement |
| May 20th | VAT | Recapitulative statement for taxpayers |
| May 20th | Stamp | Monthly stamp tax declaration |
| May 20th | VAT | Periodic statement (quarterly) |
| May 31st | CIT | Declaration mod. 22 (taxpayers whose tax period coincides with the calendar year) |
| June 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| June 10th | PIT | Monthly remuneration statement |
| June 20th | VAT | Periodic statement |
| June 20th | VAT | Recapitulative statement for taxpayers |
| June 20th | Stamp | Monthly stamp tax declaration |
| July 1st | PIT-CIT | Declaration of income paid or made available to non-residents |
| July 1st | PIT | Declaration mod. 3 |
| July 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| July 10th | PIT | Monthly remuneration statement |
| July 22nd | VAT | Periodic statement |
| July 22nd | VAT | Recapitulative statement for taxpayers |
| July 22nd | VAT | Recapitulative statement for taxpayers (quarterly) |
| July 22nd | Stamp | Monthly stamp tax declaration |
| July 31st | PIT-CIT | Declaration of income paid or made available to non-residents |
| September 2nd | PIT-CIT | Declaration of income paid or made available to non-residents |
| September 2nd | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| September 2nd | VAT | Recapitulative statement for taxpayers |
| September 2nd | Stamp | Monthly stamp tax declaration |
| September 2nd | PIT | Monthly remuneration statement |
| September 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| September 10th | PIT | Monthly remuneration statement |
| September 16th | IEC | Submission of a declaration relating to the release of tobacco products for consumption to the customs office |
| September 20th | VAT | Periodic statement |
| September 20th | VAT | Recapitulative statement for taxpayers |
| September 20th | Stamp | Monthly stamp tax declaration |
| September 20th | VAT | Periodic statement (quarterly) |
| Before the month's end | PIT-CIT | Declaration of income paid or made available to non-residents |
| October 2nd-31st | PIT-CIT | Declaration of income paid or made available to non-residents |
| October 7th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| October 10th | PIT | Monthly remuneration statement |
| October 21st | VAT | Periodic statement |
| October 21st | VAT | Recapitulative statement for taxpayers |
| October 21st | VAT | Recapitulative statement for taxpayers (quarterly) |
| October 21st | Stamp | Monthly stamp tax declaration |
| November 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| November 11th | PIT | Monthly remuneration statement |
| November 20th | VAT | Periodic statement |
| November 20th | VAT | Recapitulative statement for taxpayers |
| November 20th | Stamp | Monthly stamp tax declaration |
| November 20th | VAT | Periodic statement (quarterly) |
| December 2nd | PIT-CIT | Declaration of income paid or made available to non-residents |
| December 5th | PIT-CIT-VAT | Communication of invoice elements or their non-existence |
| December 10th | PIT | Monthly remuneration statement |
| December 20th | VAT | Periodic statement |
| December 20th | VAT | Recapitulative statement for taxpayers |
| December 20th | Stamp | Monthly stamp tax declaration |
| Before the month's end | PIT-CIT | Declaration of income paid or made available to non-residents |
Note: Several changes are expected for the PIT (Personal Income Tax) brackets in 2024, including a decrease in rates up to the 5th bracket. Inform yourself about these changes before submitting any PIT declaration.
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Tax Calendars
What is a Tax Calendar?
In Portugal, a tax or fiscal calendar is a schedule featuring important deadlines related to taxes and fiscal obligations that taxpayers, whether individuals or legal entities, need to fulfill throughout the year. It generally includes deadlines for tax reporting, tax payment, submission of fiscal documents, and other tax obligations.
A tax calendar also serves as a guide to help taxpayers meet their fiscal responsibilities, avoiding fines for delays in fulfilling obligations to tax authorities.
What Are the Benefits of a Tax Calendar?
Here are some of the main benefits of a tax calendar:
Better financial planning: With a tax calendar, taxpayers know in advance what contributions are due.
Fewer fines: By knowing the deadlines for reports, tax payments, and other obligations, taxpayers can avoid fines for delays.
Document organization: Facilitates the organization of necessary documents for tax declarations, ensuring all data and information are ready at the right time.
Reduced stress: Many taxpayers feel anxious about paying their taxes and missing deadlines with the AT. Therefore, having an organized tax calendar contributes to stress reduction.
Attention: A tax calendar is an extremely useful tool that helps you fulfill your legal responsibilities with greater security and efficiency. However, it should never replace professional advice. To ensure you never miss a periodic declaration, consult with experts.
What Are the Taxes in the Fiscal Calendar in 2024?
The Portuguese fiscal calendar for 2024 includes five main different types of taxes: Personal Income Tax, Corporate Income Tax, Stamp Duty, Value Added Tax, and Unique Circulation Tax. Here's what each of these taxes represents:
Personal Income Tax (PIT): PIT applies to the income of individuals in Portugal. It's a progressive tax, meaning the more you earn, the higher the tax rate. It covers income such as salaries, pensions, and capital gains (among others). Freelancers working in Portugal are also obliged to pay these taxes.
Corporate Income Tax (CIT): CIT is the tax applied to the profits of companies in Portugal. It's a type of business tax that applies to the income of legal entities such as corporations, companies, and other profit-making entities.
Stamp Duty: It's a tax that applies to acts, contracts, documents, titles, operations, and other situations specified by law. It can also apply to a wide range of transactions, such as lease contracts, credits, insurance contracts, and others.
Value Added Tax (VAT):VAT is an indirect tax that applies to the consumption of goods and services. It´s charged at all stages of production and distribution but effectively paid for by the consumer. There are different VAT rates for different types of goods and services.
Unique Circulation Tax (IUC): An annual tax applied to motor vehicles registered in Portugal. The value of IUC varies according to various vehicle characteristics, such as engine displacement, age, and fuel type.
Each of the above-mentioned taxes has specific rules and regulations that must be followed by individuals and companies according to Portuguese tax legislation.
Autoridade Atributária e Aduaneira (AT) and Finance Portal
What is the Role of the AT and the Finance Portal?
AT is the body responsible for the administration of taxes in Portugal. Its main functions include tax collection, tax audits, and management of customs matters (such as controlling goods entering and leaving the country).
The Finance Portal, or Portal das Finanças in Portuguese, is an online platform where taxpayers can perform various operations related to taxes and other fiscal matters. Through the platform, it's possible to submit tax declarations, pay taxes, access general and specific taxpayer information, and communicate directly with AT for clarification of doubts. The Finance Portal also provides digital services such as e-invoicing, known as e fatura in Portugal.
How Can I Pay Taxes or Submit Declarations on the Finance Portal?
Paying taxes on the Finance Portal couldn't be simpler! Just do the following:
Go to the Finance Portal website and log in. To do so, you'll need a taxpayer number, also known as NIF.
In the main menu, select "Pay" to pay taxes or "Submit" to submit declarations.
Choose the tax or periodic declaration you want to pay/submit (search for "PIT" or "CIT" to easily find the tax).
Fill in the required data.
Complete the payment or declaration submission.
Keep documentary records of the operation for future tax purposes.
Each type of tax or declaration may have a specific process on the Finance Portal, so make sure to follow the guidelines provided on the site for the particular type of action you want to perform. If you have doubts or difficulties, the Finance Portal support can be contacted for additional assistance.
Tips for Good Fiscal Conduct
Having a tax calendar is great for keeping your fiscal health in check, but there are other hacks that can help individuals and companies never miss a payment or submission deadline.
In conclusion, here are some of our suggestions:
Keep your financial and fiscal documents organized and up-to-date.
Understand the different taxes that apply to you.
Pay your taxes within the established deadlines to avoid fines and interest for delays.
Be accurate and honest when filling out your tax declarations.
Stay aware of any legislative changes that may affect you.
In case of doubt, consult with experts. If you are starting a business or startup in Portugal and need help keeping your accounts in order, the business services of the Rauva super app can assist you: