Portugal extended the 2024 corporate income tax (IRC) filing and payment deadline for calendar-year companies from 15 June 2025 to 30 June 2025.
Portugal’s tax and customs authority issued Order No. 2/2025-XXV on 9 June 2025, extending the tax filing and payment deadlines for companies.
The order introduces new deadlines, including an extension for filing and paying 2024 corporate income tax (IRC) for calendar-year companies, now due by 30 June 2025 instead of 15 June 2025.
It also extends the deadline for submitting Simplified Business Information (IES) and Annual Accounting and Tax Information (DA) declarations to 25 July 2025.
It extends the deadline for submitting Simplified Business Information (IES) and Annual Accounting and Tax Information (DA) declarations to 25 July 2025.
Additionally, the tax authorities issued Order No. 3/2025-XXV on the same day, which extended the deadline for filing specific tax and filing transfer pricing reports to 25 July 2025 instead of 15 July 2025.
The order states no penalties will apply to filings and payments made within the extended deadlines.
These new extended filing deadlines are due to the technical disruptions on the Portuguese tax authority website triggered by the power outage that impacted the Iberian Peninsula on 28 April 2025.