Key 2025 Tax Deadlines for Residents and Businesses in Portugal

Every year, the Portuguese Social Security establishes a tax calendar to inform residents and business owners in Portugal about the legal deadlines for fulfilling their tax obligations in 2025.

As the 2025 tax season approaches, we have prepared this overview to highlight the most important tax deadlines, helping residents and businesses stay organised and ensure compliance with the Portuguese Tax Authority.

Familiarity with the 2025 tax calendar is essential. Keeping track of key deadlines ensures compliance and helps individuals avoid legal penalties, which can be costly and increase the tax burden for foreign residents in Portugal.

This information is particularly relevant for residents in Portugal, holders of the Non-Habitual Resident (NHR) tax regime, companies headquartered in Portugal, and individuals earning income sourced within the country.

Below are the key dates and events that residents in Portugal should be aware of, along with brief descriptions for context.

31st January 2025

Form 44 Declaration (Category F Income Without Electronic Rent Receipts)

Landlords must report rental income received from tenants via the Finance Portal. This obligation applies to various agreements, including leasing contracts, subleasing, granting usage rights for a property (when not classified as leasing), and renting machinery or furniture installed in leased properties.

10th February 2025

Form 10 Declaration

Companies and self-employed individuals classified under Category B of the Personal Income Tax (IRS in Portuguese), which includes professional and business income, must submit the Form 10 Declaration by 10th February 2025. This submission applies to the annual income for 2024 of domestic employees who were not declared on a monthly basis.

17th February 2025

Notification of Long-Term Lease Contracts or Terminations

Landlords are required to notify the Portuguese Tax Authority of any new or terminated long-term lease contracts. This notification is crucial for accessing tax benefits related to personal income tax (IRS).

Consultation and Update of Household Data

Any changes in household composition that occurred by the date of 31st December 2024 must be refreshed. This includes significant events such as births, marriages, divorces, deaths, or changes of residence.

25th February 2025

Validation of Last Year's Invoices on the e-Fatura Portal 

Ensure all invoices from the previous year are correctly registered, update information, or correct any errors. It is necessary to link all expenses accurately to the taxpayer’s NIF (Portuguese Tax Identification Number) to ensure precise tax reporting.

NIF (Número de Identificação Fiscal in Portuguese) is a personal tax identification number in Portugal, required for purchasing goods or services, entering contracts, opening bank accounts, and other financial transactions.

1st April to 30th June 2025

Form 3 Declaration

Filing of the Personal Income Tax Return for the 2024 Fiscal Year: This process can be completed between 1st April and 30th June, either by using Form 3 or through the Automatic Income Tax Return option.

These are just a few of the key deadlines, but there are numerous other important tax obligations to consider, including those related to Personal Income Tax, Business Income Tax, VAT (Value Added Tax, or IVA in Portuguese), Stamp Duty, and Property Tax.

If you wish to stay informed about the 2025 Portuguese tax calendar or prefer to delegate the management of these obligations, our team is ready to assist you.

Contact us to learn more!