Portugal

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  • Portugal: Minimum monthly wage increases in 2026

    Decree-Law no. 139/2025, of December 29th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to € 920.00, with effects from January 1st, 2026, onwards.

  • Portugal: Work accident pensions increase by 2.80% in 2026

    The value of pensions for accidents at work is updated annually, in line with the evolution of Portuguese GDP and the 12‑month average change of the CPI in Portugal.

  • Portugal: Indexing reference for social benefits updated to € 537,13 in 2026

    This index is the reference for several social security benefits.

  • Portugal: Retirement age increases to 66 years and 11 months in 2027

    Considering the evolution of life expectancy recorded in 2024 and 2025, the standard age to access retirement pension in the Portuguese general social security system in 2027 will increase to 66 years and 11 months.

  • Portugal: Average construction cost per square metre for IMI purposes applicable in 2026

    In 2026, the average construction cost per square metre for purposes of the Municipal Property Tax (IMI) will increase from EUR 532 to EUR 570, pursuant to Ordinance No. 471/2025/1 of 26 December, recently published.

  • Portugal: Extension of the deadline for the communication of December 2025 invoices

    Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges or penalties.

  • Portugal: Pillar Two - Extension of the deadline for filing the Model 62 return

    Due to the delays in making the necessary application available on the Portuguese Tax Authority Portal for the electronic submission of Model 62 return (Registration Return), the Portugal Government has decided to extend the deadline for its submission until the last day of the 15th month following the end of the 2024 fiscal year.

  • The new legal framework for cybersecurity in Portugal: what changes?

    Portugal takes a decisive step to strengthen the protection of cyberspace and digital security with the entry into force of the new legal framework for cybersecurity.

  • Garrigues, Firm of the Year in Spain, and Fernando Vives, Lawyer of the Year in the Legal 500 Iberia Awards 2025

    This is the first edition of these awards in the Iberian region.

  • Portugal Indirect Taxes Newsletter – N.º 4

    This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most recent case-law of the Court of Justice of the European Union (CJEU) regarding the VAT regime for adjustments applied in the context of transfer pricing for intra-group services.