Key Portuguese Tax Deadlines for 2025

29 January 2025

2025 has just begun, bringing with it new opportunities and responsibilities. To make the most of the year ahead, staying informed about legal obligations, particularly those related to taxes and finances is crucial. Familiarising yourself with the key deadlines of the Portuguese tax calendar is an essential step. In this article, we will outline the important tax dates for 2025 to help you remain organised and ensure compliance with the Portuguese Tax Authority.


Organising personal finances is vital to maintaining a smooth and stress-free life. By creating a well-structured budget for daily expenses and establishing a savings plan, individuals can work towards achieving financial stability – a goal that many aspire to attain.


To effectively manage personal finances, it is essential to be familiar with the tax calendar and adhere to its deadlines. Most importantly, this helps to avoid legal penalties, which can often be costly.


This 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.


To assist with the 2025 tax calendar, here are the key dates and deadlines in the Portuguese tax schedule:


31st January 2025


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

This declaration involves landlords reporting rental income paid by tenants through the Finance Portal. It applies to leasing contracts, subleasing, granting usage rights for property (not classified as leasing), or the rental of machinery and furniture installed in leased properties.



10th February 2025


  • Form 10 Declaration

Companies and self-employed individuals under Category B of the Personal Income Tax (IRS in Portuguese) – covering professional and business income – must submit Form 10 Declaration by 10th February 2025. This applies to the annual income of 2024 for domestic employees who have not been declared every month.



17th February 2025


  • Notification of Long-Term Lease Contracts or Terminations

Landlords are required to notify the Portuguese Tax Authority of new or terminated long-term lease contracts. This step is necessary to qualify for tax benefits related to personal income tax (IRS in Portuguese).


  • Consultation and Update of Household Data

It is essential to update any changes in household composition that occurred by 31st December 2024. This includes 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

Take the time to register any missing invoices, update information, or correct any errors. It is crucial to ensure that all expenses are properly linked to the NIF number for accurate tax reporting.



1st April to 30th June 2025


  • Form 3 Declaration

Submission of the personal income tax return for the 2024 fiscal year. This can be completed between 1st April and 30th June, either via Form 3 or through the Automatic Income Tax Return option.



These are some of the key deadlines, but there are many other important tax obligations to be aware of, 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 would like to stay informed about the 2025 Portuguese tax calendar or prefer to delegate the management of these obligations, our team is here to help.

Want to know how LVP Advogados can assist you? 

Click here to contact us and ensure your tax obligations are managed efficiently and stress-free.

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