Portugal has approved Modelo 64 form for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG), following the launch of the 2025 Modelo 62 registration declaration service for entities within the scope of the regime.
Portugal approved Modelo 64 tax return form, the official return for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG), following the launch of the Modelo 62 – Registration Declaration form (RIMG) filing service for the 2025 fiscal year. Together, the two forms establish separate procedures for registration and for the assessment and payment of tax under the regime.
Modelo 64 for assessment and payment
Modelo 64 form was approved by Ordinance No. 318/2026/1, issued by the Secretary of State for Tax Affairs on 17 July 2026 and published on 30 July 2026, as part of Portugal’s implementation of the OECD Pillar Two framework and the European Union Minimum Tax Directive.
Modelo 64 is used to calculate and settle any top-up tax payable in Portugal by a Constituent Entity or, where applicable, by a Designated Local Entity acting on behalf of a multinational enterprise (MNE) group or a large domestic group.
In general, each Constituent Entity in Portugal must submit the return. Where a Designated Local Entity has been appointed and confirmed, it is responsible for filing on behalf of all Portuguese Constituent Entities and for obtaining the information required to meet the reporting obligations.
The return must be submitted electronically through the Portal das Finanças.
The filing deadline is generally 15 months after the end of the relevant fiscal year. For the first fiscal year in which the regime applies, the deadline is extended to 18 months.
A separate return must be submitted where a Constituent Entity belongs to more than one qualifying group during the same fiscal year. Replacement returns may also be filed to correct factual or legal errors.
There is no filing obligation where no Portuguese top-up tax is payable. In addition, no assessment or collection will be made where the amount of tax assessed is less than EUR 25.
Modelo 62 for registration
The Portuguese Tax and Customs Authority made available the submission service for Modelo 62 – Registration Declaration form (RIMG) for the 2025 fiscal year – on 3 July 2026.
The declaration is provided for under point (a) of paragraph 1 of Article 45 of the Global Minimum Tax Regime (RIMG), approved by Law No. 41/2024 of 8 November.
Each Constituent Entity in Portugal that belongs to an MNE group within the scope of the regime must submit Modelo 62. A Designated Local Entity may instead submit the declaration on behalf of all Portuguese Constituent Entities in the group.
Where a group becomes subject to the regime during the fiscal year, Modelo 62 must be filed by the last day of the 12th month following the end of that fiscal year. Where there are changes to information previously reported in Modelo 62, the declaration must be filed by the last day of the ninth month following the end of the fiscal year.
Where the first fiscal year in which the group became subject to the RIMG was 2024, a new Modelo 62 for the 2025 fiscal year is required only if there are changes to the information previously declared. In such cases, the complete information relating to the group must be provided.
