Global Minimum Tax: 2024 Filing Deadline Extended

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 large-scale domestic groups whose financial year ended between 31 December 2024 and 31 March 2025, enabling them to comply with these reporting obligations without any surcharges or penalties.

Furthermore, regarding the Global Minimum Tax Regime, Law no. 26/2026, of 3 June, has exempted the designated local entity from filing the GIR when the group’s GIR is filed centrally, in its respective jurisdiction of location, by the ultimate parent entity or the designated filing entity of the group, provided that such entity is located in a European Union Member State applying a qualified IIR, a qualified UTPR or a qualified domestic minimum top-up tax in respect of the fiscal year to which the GIR relates, or is located in a country or jurisdiction with which a qualified competent authority agreement, concluded by the Portuguese competent authority, is in force for that fiscal year.

However, should the Tax Authority fail to receive the details of the GloBE Information Return under the exchange of information framework between cooperating States, it may notify the designated local entity to submit the GIR within three months following such notification.