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Tax

Registering an Alojamento Local in Portugal in 2026 — A Guide to the Balcão Único Comunicação Prévia, the Four Modalidades, the 60-or-90-Day Câmara Window, the Decreto-Lei 76/2024 Mais Habitação Rollback and the EU Regulation 2024/1028 May Rollout

Registering an Alojamento Local in Portugal in 2026 — A Guide to the Balcão Único Comunicação Prévia, the Four Modalidades, the 60-or-90-Day Câmara Window, the Decreto-Lei 76/2024 Mais Habitação Rollback and the EU Regulation 2024/1028 May Rollout

Registering an Alojamento Local in Portugal in 2026 — the RNAL comunicação prévia, the Balcão Único Eletrónico, the four modalidades, the 60-or-90-day câmara window, the Decreto-Lei 76/2024 reset of Mais Habitação, and the EU Regulation 2024/1028 platform data-sharing layer landing in May.
The Portugal Brief
Miranda Sarmento Reopens the Restaurant-VAT File at COFAP on Tuesday 13 May by Calling the 2016 Cut a €1 Billion 'Erro Crasso' — Carneiro Asks Montenegro on Saturday 16 May to Square the Finance-Minister Position Inside the Government

Miranda Sarmento Reopens the Restaurant-VAT File at COFAP on Tuesday 13 May by Calling the 2016 Cut a €1 Billion 'Erro Crasso' — Carneiro Asks Montenegro on Saturday 16 May to Square the Finance-Minister Position Inside the Government

Miranda Sarmento told COFAP on Tuesday 13 May the 2016 cut of restaurant VAT from 23% to 13% was an 'erro crasso' costing €1 billion a year. AHRESP cites 50,000 sector jobs and €153M of dynamic revenue. Carneiro pressed Montenegro Saturday 16 May to clarify the Cabinet position.
The Portugal Brief
Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão

Constitutional Court Strikes Down Portaria 230/2019 on the RNH 'Atividades de Elevado Valor Acrescentado' Table — Reserva de Lei Tributária Bars Government From Defining the 20% IRS-Beneficiary Professions, Says 21 April Acórdão

Tribunal Constitucional, in an acórdão dated 21 April 2026 made public 14 May, rules Portaria n.º 230/2019 unconstitutional for defining the 'atividades de elevado valor acrescentado' that unlock the RNH 20% IRS rate — reserva de lei tributária forecloses the decree-defined table.
The Portugal Brief
Cláudia Reis Duarte Walks the IRC Modelo 22 Filing Deadline From 31 May to 19 June on Wednesday 13 May — Storm-Sequence Rationale Carries the Despacho Across Every Company Subject to IRC, Whether Storm-Affected or Not

Cláudia Reis Duarte Walks the IRC Modelo 22 Filing Deadline From 31 May to 19 June on Wednesday 13 May — Storm-Sequence Rationale Carries the Despacho Across Every Company Subject to IRC, Whether Storm-Affected or Not

Wednesday 13 May 2026: SEAF Cláudia Reis Duarte signs despacho walking Modelo 22 IRC filing deadline from 31 May to 19 June for all entities subject to IRC, with no surcharges. Cited rationale is the anomalous storm sequence's disruption of the accounting-closing cycle for 2025 accounts.
The Portugal Brief
Parliament Approves the New Cultural Patronage Regime on Friday — Base IRC Deduction Lifted from 0.8% to 1% of Turnover, 130% Donation Multiplier Survives, and a New €60,000 Tax Credit Lands for Living-Artist Acquisitions

Parliament Approves the New Cultural Patronage Regime on Friday — Base IRC Deduction Lifted from 0.8% to 1% of Turnover, 130% Donation Multiplier Survives, and a New €60,000 Tax Credit Lands for Living-Artist Acquisitions

The Assembleia da República approved the new cultural-patronage regime on Friday, 9 May 2026, closing a reform negotiation between the Government and the PS that had been running through the year. The vote passed with PSD, CDS-PP, PS, Iniciativa...
The Portugal Brief
Filing the Modelo 3 IRS in Portugal in 2026 — A Practical Guide to the 1 April–30 June Window, the Pre-Populated IRS Automático, the 2025 Brackets, the IRS Jovem Stairway, the e-Fatura Deduction Engine, and the Anexos Foreign Residents Actually Need

Filing the Modelo 3 IRS in Portugal in 2026 — A Practical Guide to the 1 April–30 June Window, the Pre-Populated IRS Automático, the 2025 Brackets, the IRS Jovem Stairway, the e-Fatura Deduction Engine, and the Anexos Foreign Residents Actually Need

Portugal's IRS filing window for 2025 income runs 1 April–30 June 2026. This guide walks the Modelo 3, IRS Automático, 2025 brackets, IRS Jovem, e-Fatura deductions, and the anexos foreign residents need — A, B, F, G, H, J and IFICI/L.
The Portugal Brief
Annual Road Tax (IUC) and Vehicle Inspection (IPO) in Portugal in 2026 — A Practical Guide to the Brackets, the 37.47€ Light-Vehicle Tariff, the 2026 Recall-Fail Rule, the 2027 April Reform, and the 250-1,250€ Fine Bracket

Annual Road Tax (IUC) and Vehicle Inspection (IPO) in Portugal in 2026 — A Practical Guide to the Brackets, the 37.47€ Light-Vehicle Tariff, the 2026 Recall-Fail Rule, the 2027 April Reform, and the 250-1,250€ Fine Bracket

Owning a car in Portugal in 2026 means two recurring lines: IUC (annual road tax) and IPO (centro-de-inspeções inspection), both tied to the matrícula registration month. This guide walks the 2026 brackets, the 37.47€ light-vehicle tariff, the new recall-fail rule and the 2027 April reform.
The Portugal Brief