2026 Tax and Social Security Holiday Calendar in Portugal
The Tax and Social Security Holiday regime applies during the month of August and temporarily changes the deadlines for a number of tax and Social Security obligations.
Instead of being due on their usual dates, several tax returns and payments benefit from extended deadlines. This measure is intended to help businesses manage the holiday period more effectively without compromising compliance with their legal obligations.
By 25 August 2026
The following obligation must be fulfilled by 25 August:
- Submission of the Social Security Salary Declaration relating to salaries paid during July 2026.
This is one of the few obligations that must still be completed during August, although it benefits from an extended deadline compared to the usual schedule.
By 31 August 2026
By the last day of August, the following tax obligations must be completed:
- Submission of invoice data relating to invoices issued during July 2026 to the Portuguese Tax Authority;
- Submission of the Monthly Salary Declaration (DMR) relating to income paid in July;
- Payment of Social Security contributions relating to July salaries, where covered by the Social Security Holiday deferral regime.
These are among the obligations most frequently missed by businesses that mistakenly assume all tax obligations are suspended throughout August.
By 21 September 2026
The effects of the Tax Holiday regime also extend into the following month.
By 21 September 2026, the following VAT returns must be submitted:
Monthly VAT Regime
- Periodic VAT Return relating to June 2026.
Quarterly VAT Regime
- Periodic VAT Return relating to the second quarter of 2026.
This extension allows businesses to prepare their accounting records after the holiday period while remaining fully compliant with Portuguese tax legislation.
By 25 September 2026
Following the submission of the VAT returns, the corresponding VAT must be paid by:
- 25 September 2026 – Monthly VAT regime;
- 25 September 2026 – Quarterly VAT regime.
It is important to remember that the extension only changes the filing and payment deadlines; it does not exempt taxpayers from paying the tax due.
Suspension of Procedural Deadlines
In addition to filing and payment obligations, the Tax Holiday regime also suspends various procedural deadlines relating to:
- tax procedures;
- tax inspections;
- tax infringement proceedings;
- administrative appeals, objections, and other procedures provided for under Portuguese tax legislation.
In practice, many of these deadlines are temporarily suspended during the Tax Holiday period and resume once the statutory holiday period has ended.
Obligations That Still Require Attention
Although the Tax Holiday regime significantly reduces the administrative burden during August, it is important to remember that not every obligation benefits from the extended deadlines.
Each business should verify the deadlines applicable to its own circumstances, particularly where the following are involved:
- withholding taxes;
- excise duties;
- advance tax payments;
- sector-specific tax obligations;
- notifications governed by specific legislation.
Reviewing the official tax calendar in advance helps prevent missed deadlines and reduces the risk of penalties.
Summary of the Main Deadlines
| Obligation | Deadline |
| Social Security Salary Declaration | 25 August 2026 |
| Invoice Data Submission to the Portuguese Tax Authority | 31 August 2026 |
| Monthly Salary Declaration (DMR) | 31 August 2026 |
| Payment of Social Security Contributions | 31 August 2026 |
| Periodic VAT Return (Monthly Regime) | 21 September 2026 |
| Periodic VAT Return (Second Quarter) | 21 September 2026 |
| VAT Payment | 25 September 2026 |
Conclusion
The 2026 Tax and Social Security Holiday regime provides businesses and taxpayers with valuable flexibility by extending several statutory deadlines during August. Nevertheless, this flexibility does not remove tax or Social Security obligations; it simply changes the deadlines by which they must be fulfilled.
Companies, self-employed professionals, and accountants should plan ahead to ensure timely compliance, making full use of the legal extensions while avoiding penalties and late payment interest. Careful monitoring of the official tax calendar remains the best way to ensure efficient and trouble-free tax compliance.
How Nominaurea Can Help
At Nominaurea – Tax Consultancy and Accounting, we monitor our clients’ tax and Social Security obligations on a daily basis, ensuring that all tax returns, declarations, and payments are submitted on time, even during the Tax Holiday period.
Our team of Certified Accountants continuously monitors legislative developments and official compliance calendars, allowing companies and business owners to focus on growing their businesses with the confidence that all their legal obligations are being managed professionally and efficiently.
