Order No. 81/2026. XXV, of 17 June 2026, issued by the Secretary of State for Tax Affairs, extends the deadline for submitting the income tax return (Form 22) relating to the 2025 tax year, which coincides with the calendar year, to 30 June, without any surcharges or penalties. The Order of the Secretary of State for Tax Affairs can be viewed here.

Order no. 76/2026-XXV, of 3 June, issued by the Secretary of State for Tax Affairs, extends the deadline for filing the tax returns provided for in Article 46(1) of the GMRR (Regime do Imposto Mínimo Global), approved by Law no. 41/2024, of 8 November, relating to the 2024 tax period, from 30 June to 30 September 2026. This extension covers both the GloBE Information Return (GIR) and the top-up tax return. This extension applies to multinational enterprise (MNE) groups and la