Portugal Further Extends Annual Corporate Tax Return Filing and Payment Deadline for 2025 Calendar Year

Portugal's Secretary of State for Fiscal Affairs has issued Order No. 81/2026-XXV of 17 June 2026, further extending the deadline for the submission of the annual corporate income tax return (Modelo 22) and the respective payment for the 2025 tax year. As previously reported, the deadline for entities subject to corporate income tax (IRC) whose tax year coincides with the calendar year was previously extended from 31 May to 19 June 2026 due to exceptional circumstances resulting from a serie…