Portugal: Exceptional extension of tax deadlines in municipalities affected by Storm Kristin

Order no. 7/2026-XXV, of 7 February 2026, has been published, providing for the extension of deadlines for the fulfilment of tax obligations falling due between 28 January and 31 March 2026. This measure applies to taxpayers or respective certified accountants with registered office or domicile in the affected municipalities.

This exceptional regime for the flexible fulfilment of tax obligations was approved following the extraordinary effects caused by storm Kristin and the subsequent declaration of a state of calamity in several municipalities across the country, as approved by the Council of Ministers.

In practical terms, the taxpayers covered by this regime benefit from a waiver of interest, fines and other penalties associated with delays in the fulfilment of declarative and payment tax obligations, provided that the following conditions are met:

• The obligations have statutory deadlines falling between 28 January and 31 March 2026.
• They are effectively complied with by 30 April 2026.
• The taxpayer, or the respective certified accountant, has the relevant registered office or domicile in one of the municipalities covered by the declaration of calamity.

The list of the 68 municipalities covered may be consulted in Council of Ministers Resolution no. 15-B/2026, of 30 January, and Council of Ministers Resolution no. 15-C/2026, of 1 February.

The tax obligations covered include, in particular, the payment of withholding taxes on personal income tax and corporate income tax, the payment of stamp duty assessed by the entities obliged thereto, VAT returns and payments under both the monthly and quarterly regimes, as well as the payment of vehicle tax, among others.

The Order also provides for the possibility of reassessing these measures, depending on the evolution of the situation on the ground.