By Tiago Correia Moreira, Joan Riscado Rapoula


Tax year and payment dates

  1. When does the official tax year start and finish in your jurisdiction and what are the tax payment dates/deadline?

For personal income tax (PIT) purposes, the year coincides with the calender year. As a rules, PIT assessment must be submitted by taxpayers between 1 April and 30 June of the following year. PIT must be paid, on tax assessement made by the Portuguese tax authorities by 31 August of the same year.