tudo certoGuide · Deadlines
IRS, IMI and IUC deadlines in Portugal
IRS is filed from 1 April to 30 June and, if there is tax to pay, paid by 31 August. IMI (property tax) is paid in May, or in May and November, or in May, August and November, depending on the amount. IUC (road tax) is due, as a rule, in the month the vehicle's registration has its anniversary. The date that counts is always the deadline on your own bill.
Updated 18 September 2026
IRS (income tax)
- Filing: 1 April to 30 June.
- Payment: by 31 August, if the return was filed on time.
- Stages: see where your return is.
IMI (property tax)
| Annual IMI amount | When it is paid |
|---|---|
| Up to 100 € | In one go, in May |
| Over 100 € and up to 500 € | In two installments: May and November |
| Over 500 € | In three installments: May, August and November |
IUC (road tax)
The single circulation tax is paid every year, as a rule in the month the vehicle's registration has its anniversary.
After the deadline
Once the deadline passes, the bill stays owed and late-payment interest runs. You can still ask for a payment plan up to 15 days after the voluntary period ends.
These are the general rules. The date that counts is the deadline on your own bill, on the Portal's list of payments due.
Frequently asked questions
When is the IRS return due in Portugal?
From 1 April to 30 June.
When do I pay IRS?
By 31 August, if the return was filed on time.
Which months is IMI paid?
Up to 100 €, in May. From 100 € to 500 €, in May and November. Over 500 €, in May, August and November.