Portugal: Deadline for filing the Modelo 22 Corporate Income Tax return extended to 30 June
The deadline for submitting the Corporate Income Tax return (Model 22) for 2025 has been extended to 30 June 2026. Companies with a tax period corresponding to the calendar year may file the return and pay any tax due by this deadline without incurring any penalties.
Following the first extension of the deadline for filing the Modelo 22 CIT return for the 2025 tax period, from 31 May to 19 June 2026, Order no. 81/2026-XXV-SEAF, of 12 May, was published, further extending the deadline to 30 June 2026.
This measure takes into account not only the exceptional circumstances arising from the abnormal succession of storms, which disrupted the normal course of year-end closing procedures and justified the previous extension of the deadline, but also the fact that, at that date, a significant number of returns remained outstanding. The additional extension is therefore intended to ensure greater accuracy in complying with tax obligations, reduce the risk of material errors and the need for subsequent corrections, to the benefit of taxpayers and the efficiency of the tax administration.
This reporting obligation, as well as the corresponding payment of any CIT that may be due, may therefore be fulfilled by 30 June 2026, without any surcharges or penalties.
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