Storm Kristin - Extension of tax deadlines

Due to the extreme weather events that have affected the national territory, particularly Storm Kristin, which occurred during the early hours of 28 January and caused significant damage in several municipalities, especially in the central region of the country, a state of calamity was declared until 11:59 p.m. on 15 February 2026.

In light of these circumstances, it has been determined that taxpayers with tax domicile in the areas covered by the declaration of a state of calamity may comply with their tax, declarative and payment obligations, whose deadlines fall between 28 January and 31 March 202, until 30 April 2026, without any surcharges or penalties for late compliance.

This moratorium on fulfilling tax obligations is also granted in situations where certified accountants have their registered office or domicile in these same municipalities.

The municipalities covered by the state of calamity are as follows: Alcanena, Alcobaça, Alvaiázere, Ansião, Batalha, Bombarral, Cadaval, Caldas da Rainha, Cantanhede, Castanheira de Pera, Castelo Branco, Coimbra, Condeixa-a-Nova, Constância, Covilhã, Entroncamento, Ferreira do Zêzere, Figueira da Foz, Figueiró dos Vinhos, Fundão, Góis, Golegã, Idanha-a-Nova, Leiria, Lourinhã, Lousã, Mação, Marinha Grande, Mealhada, Mira, Miranda do Corvo, Montemor-o-Velho, Nazaré, Óbidos, Oleiros, Ourém, Pampilhosa da Serra, Pedrógão Grande, Penacova, Penamacor, Penela, Peniche, Pombal, Porto de Mós, Proença-a-Nova, Rio Maior, Santarém, Sardoal, Sertã, Soure, Tomar, Torres Novas, Torres Vedras, Vagos, Vila de Rei, Vila Nova da Barquinha, Vila Nova de Poiares e Vila Velha de Ródão, as well as, Águeda, Albergaria-a-Velha, Alcácer do Sal, Aveiro, Estarreja, Ílhavo, Murtosa, Ovar e Sever do Vouga.