Portugal: Deadline for filing the Modelo 22 CIT return extended to 19 June
The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.
Order no. 68/2026-XXV-SEAF, of 12 May, has been published, extending the deadline for filing the Modelo 22 Corporate Income Tax return relating to the 2025 tax period from 31 May to 19 June 2026.
This measure takes into account the impact of the storms at the beginning of the year on the business sector. Nevertheless, the extension applies to entities subject to Corporate Income Tax whose tax period coincides with the calendar year, regardless of whether or not they were directly affected.
This filing obligation, as well as the respective payment of any Corporate Income Tax due, may therefore be fulfilled by 19 June 2026 without any surcharges or penalties.
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