Minimum Tax - Extension of the deadline Form 62: Fiscal Year 2025

Order No. 114/2026-XXV of the Secretary of State for Tax Affairs, dated September 1, 2026, has been published, extending the deadline for submitting the Form 62 Registration Return (Declaração de Registo Modelo 62) for fiscal year 2025 until the last day of the 12th month following the end of the fiscal year, without any penalties or additional charges.

This extension applies only to entities subject to the Global Minimum Tax Regime whose 2025 fiscal year ended between December 31, 2025, and March 31, 2026.