Portugal extends corporate income tax filing deadline for 2025, citing storm-related disruptions and administrative considerations.
The Portuguese Tax and Customs Authority has extended the deadline for submitting the annual corporate income tax return (Modelo 22) and the corresponding payment for the 2025 tax year to 19 June 2026, without any penalties or surcharges.
The extension was set out in Order No. 68/2026-XXV-SEAF of 12 May 2026 and applies to taxpayers whose tax period follows the calendar year, for whom the standard filing deadline is 31 May.
According to the Secretariat of State for Fiscal Affairs, the decision is linked to the requirement to ensure a minimum 90-day period for compliance with annual periodic declarative obligations, as provided under the General Tax Law. The Model 22 declaration for the 2025 tax period has been available for submission since 27 February 2026.
The authorities also cited disruptions caused by anomalous storms, which affected accounting and year-end closing procedures across Portugal, delaying the preparation of tax filings. The extension is intended to reduce filing errors and subsequent administrative corrections, supporting administrative efficiency and public interest.
The revised deadline provides additional time for companies to complete their corporate income tax obligations while maintaining compliance certainty under the IRC framework.
This announcement was made on 12 May 2026.
