Portugal has granted a second extension for the submission of the periodic corporate income tax return (Form 22) and related payment for the 2025 tax period, allowing taxpayers to file until 30 June 2026 without penalties after more than 100,000 returns remained outstanding.
Portugal has granted a further extension for the submission of the periodic corporate income tax return (Form 22) and the corresponding payment for the 2025 tax period, moving the deadline from 19 June to 30 June 2026.
The extension was announced in Order No. 81/2026-XXV, issued on 17 June by the Secretary of State for Tax Affairs. It applies to entities subject to corporate income tax whose tax period coincides with the calendar year.
The original filing deadline was 31 May 2026.
According to the order, digital forms for submitting Form 22 have been available on the Tax Authority Portal since 27 February 2026 and more than 500,000 returns had already been filed. However, data from the tax authorities showed that, by mid-June, only 81% of the returns expected had been submitted, leaving more than 100,000 returns outstanding.
The government said the additional postponement is intended to improve the accuracy of compliance with this tax obligation, reducing the likelihood of material errors and the need for subsequent corrections. The measure is also aimed at supporting administrative efficiency and providing greater legal certainty for taxpayers.
Earlier, the Portuguese Tax and Customs Authority extended the deadline for submitting the annual corporate income tax return (Form 22) and the corresponding payment for the 2025 tax year to 19 June 2026.
