Portugal public holidays 2026, VAT rate and tax data
Portugal: VAT rate 23% since 1 Jan 2011; 13 public holidays in 2026 (next: Todos os Santos (All Saints' Day), 1 Nov 2026); corporate tax rate 19%; minimum wage 920 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 3.6%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "PT", "series": "vat", "value": 23, "unit": "percent", "effective_from": "2011-01-01", "last_confirmed": "2026-10-09", "source": { "name": "Codigo do Imposto sobre o Valor Acrescentado (CIVA), Artigo 18.o n.o…", "url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva18.aspx" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"pt","amount":1000}.
Portugal public holidays 2026
13 days in 2026; next: Todos os Santos (All Saints' Day) on 1 Nov 2026. Official source: Codigo do Trabalho (Lei n.o 7/2009, de 12 de fevereiro), Artigo 234.o 'Feriados… · last verified 29 Jul 2026
Fixed by law 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Ano Novo (New Year's Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 3 Apr 2026 Fri | Sexta-feira Santa (Good Friday) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 5 Apr 2026 Sun | Domingo de Pascoa (Easter Sunday) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 25 Apr 2026 Sat | Dia da Liberdade Freedom Day, 1974 Carnation Revolution |
Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 1 May 2026 Fri | Dia do Trabalhador (Labour Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 4 Jun 2026 Thu | Corpo de Deus (Corpus Christi) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 10 Jun 2026 Wed | Dia de Portugal, de Camoes e das Comunidades Portuguesas | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 15 Aug 2026 Sat | Assuncao de Nossa Senhora (Assumption of Mary) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 5 Oct 2026 Mon | Implantacao da Republica (Republic Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 1 Nov 2026 Sun | Todos os Santos (All Saints' Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 1 Dec 2026 Tue | Restauracao da Independencia (Restoration of Independence) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 8 Dec 2026 Tue | Imaculada Conceicao (Immaculate Conception) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 25 Dec 2026 Fri | Natal (Christmas Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
2027 dates already held (13)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Ano Novo (New Year's Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 26 Mar 2027 Fri | Sexta-feira Santa (Good Friday) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 28 Mar 2027 Sun | Domingo de Pascoa (Easter Sunday) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 25 Apr 2027 Sun | Dia da Liberdade Freedom Day, 1974 Carnation Revolution |
Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 1 May 2027 Sat | Dia do Trabalhador (Labour Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 27 May 2027 Thu | Corpo de Deus (Corpus Christi) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 10 Jun 2027 Thu | Dia de Portugal, de Camoes e das Comunidades Portuguesas | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 15 Aug 2027 Sun | Assuncao de Nossa Senhora (Assumption of Mary) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 5 Oct 2027 Tue | Implantacao da Republica (Republic Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 1 Nov 2027 Mon | Todos os Santos (All Saints' Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 1 Dec 2027 Wed | Restauracao da Independencia (Restoration of Independence) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 8 Dec 2027 Wed | Imaculada Conceicao (Immaculate Conception) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
| 25 Dec 2027 Sat | Natal (Christmas Day) | Fixed by law | Codigo do Trabalho (Lei n.o 7/2009, de… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Portugal value
Rate schedules and breakdowns
Withholding tax rates
25% across 3 withholding taxes — no single rate · in force from — · Official source: Codigo do IRC, artigo 87.o n.o 4 (Autoridade Tributaria, texto consolidado)… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | IRC final withholding on dividends to non-resident entities | 25 | profits and dividends placed at the disposal of entities without head office, effective management or attributable permanent establishment in Portugal | CIRC art. 87.o n.o 4: 'Tratando-se de… |
| RISES TO 35% for capital income paid to entities domiciled in a listed low-tax jurisdiction (art. 87.o n.o 4 i): 'rendimentos de capitais... obtidos por entidades nao residentes... domiciliadas em pais, territorio ou regiao sujeitas a um regime fiscal claramente mais… | ||||
| interest | IRC final withholding on interest to non-resident entities | 25 | interest and other income from the application of capital paid to entities without head office, effective management or attributable permanent establishment in Portugal | CIRC art. 87.o n.o 4 ('a taxa do IRC e… |
| RISES TO 35% under art. 87.o n.o 4 i) for interest paid to entities domiciled in a jurisdiction on the Portuguese blacklist of clearly more favourable tax regimes, and under alinea h) for amounts paid into accounts held for unidentified third parties. INTEREST AND ROYALTIES… | ||||
| royalties | IRC final withholding on royalties to non-resident entities | 25 | income from intellectual or industrial property and know-how paid to entities without head office, effective management or attributable permanent establishment in Portugal | CIRC art. 87.o n.o 4 ('a taxa do IRC e… |
| The 35% blacklist rate of art. 87.o n.o 4 i) is written for 'rendimentos de capitais' (capital income) and so targets dividends and interest rather than royalties. INTEREST AND ROYALTIES DIRECTIVE IN DOMESTIC LAW: art. 14.o n.o 12-13 CIRC exempts royalties whose beneficial owner… | ||||
Income tax rates
12.5–48% across 9 bands · in force from 2026-01-01 · Official source: Codigo do IRS, Artigo 68.o (taxas gerais), na redacao dada pela Lei n.o… · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 8342 | 12.5 |
| 8342 | 12587 | 15.7 |
| 12587 | 17838 | 21.2 |
| 17838 | 23089 | 24.1 |
| 23089 | 29397 | 31.1 |
| 29397 | 43090 | 34.9 |
| 43090 | 46566 | 43.1 |
| 46566 | 86634 | 44.6 |
| 86634 | — | 48 |
Statutory social-insurance contributions
0–34.75% across 4 contribution branches · in force from 2026-01-01 · Official source: Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| taxa_contributiva_global | Taxa contributiva global do regime geral (single global social security contribution — TSU) | 34.75 | 11 | 23.75 | percent | Remuneração ilíquida — gross remuneration due for the exercise of the professional activity or arising from the termination of the employment contract (CRC art. 44.º n.º 1). Art. 46.º n.º 2 brings in, among others, basic pay in cash or in kind, diuturnidades and other seniority payments, "as comissões, os bónus e outras prestações de natureza análoga", and productivity, attendance and similar premiums. THE SAME BASE APPLIES TO BOTH THE EMPLOYER'S CONTRIBUIÇÃO AND THE WORKER'S QUOTIZAÇÃO. NO CEILING and no general floor, but art. 44.º n.º 2 preserves conventional contribution bases fixed by reference to the Indexante dos Apoios Sociais (IAS) for particular categories. | EUR |
| ONE GLOBAL RATE, NOT A SET OF BRANCH RATES. Portugal levies a single contribution — the taxa social única — covering every protected eventualidade: doença, parentalidade, desemprego, doenças profissionais, invalidez, velhice and morte. Article 51.º disaggregates the global rate… | |||||||
| seguro_acidentes_de_trabalho | Seguro de acidentes de trabalho (compulsory work accident insurance, placed with a private insurer) — employer-only | — | 0 | — | percent | The insured payroll declared to the insurer. Premiums are set commercially by reference to the employer's activity, occupational risk classification and claims record; there is no statutory percentage and no statutory tariff. | EUR |
| EMPLOYER-ONLY AND NOT A STATUTORY PERCENTAGE — deliberately null. Portugal splits occupational risk exactly as Belgium and Denmark do: occupational DISEASES are financed through the global social security contribution, while occupational ACCIDENTS must be insured with a… | |||||||
| contribuicao_adicional_rotatividade | Contribuição adicional por rotatividade excessiva (additional contribution for excessive use of fixed-term contracts) — employer-only, conditional | — | 0 | — | percent | An addition to the employer's contribution rate, applied to the remuneration of workers on fixed-term contracts, where the employer's proportion of fixed-term contracts exceeds the published sectoral indicator. Capped at an addition of 2 percentage points. | EUR |
| EMPLOYER-ONLY, CONDITIONAL AND EMPLOYER-SPECIFIC — rate deliberately null. It bites only where the employer's use of fixed-term contracts exceeds the indicator published for its sector, and the addition is then applied to the fixed-term workers' remuneration up to a maximum of 2… | |||||||
| fundo_compensacao_do_trabalho | Fundo de Compensação do Trabalho (FCT) / Fundo de Garantia de Compensação do Trabalho (FGCT) — ABOLISHED | 0 | 0 | 0 | percent | Formerly 0,925 % of the basic remuneration and seniority payments of each worker, payable by the employer on contracts concluded from 1 October 2013. No longer payable. | EUR |
| SERVED AT ZERO ON PURPOSE, BECAUSE THE STALE FIGURE IS STILL EVERYWHERE. Until 2023 employers paid 0,925 % of each worker's basic pay and seniority payments into the FCT, and many payroll systems, cost models and published Portuguese employer-cost figures still carry it… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 27 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
9 deadline rules · in force from — · Official source: 9 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return | Declaração periódica de IVA — regime mensal | monthly | Sujeitos passivos com volume de negócios igual ou superior a 650 000 € no ano civil anterior (and quarterly filers who opted for monthly). | primary | 2026-10-28 | Código do IVA |
| Second month after the month of the operations (wording in force after DL 49/2025). Art. 41.º n.º 9: the deadline is met if transmission occurs by its end. | ||||||||
| vat-return-quarterly | vat | return | Declaração periódica de IVA — regime trimestral | quarterly | Sujeitos passivos com volume de negócios inferior a 650 000 € no ano civil anterior. | primary | 2026-10-28 | Código do IVA |
| Not available to taxpayers who exercised the art. 27.º n.º 8 option or are on the monthly refund register (art. 41.º n.º 6). | ||||||||
| vat-payment-monthly | vat | payment | Pagamento do IVA — regime mensal | monthly | Sujeitos passivos abrangidos pela alínea a) do n.º 1 do artigo 41.º (monthly filers). | primary | 2026-10-28 | Código do IVA |
| vat-payment-quarterly | vat | payment | Pagamento do IVA — regime trimestral | quarterly | Sujeitos passivos abrangidos pela alínea b) do n.º 1 do artigo 41.º (quarterly filers). | primary | 2026-10-28 | Código do IVA |
| paye-retencoes-payment | paye | payment | Entrega das retenções na fonte de IRS | monthly | Entidades devedoras que retêm IRS nos termos dos artigos 99.º a 101.º (incl. employment income). | primary | 2026-10-28 | Código do IRS |
| Period = month in which the amounts were withheld. | ||||||||
| paye-dmr-return | paye | return | Declaração mensal de remunerações — rendimentos do trabalho dependente | monthly | Entidades devedoras de rendimentos do trabalho dependente. | primary | 2026-10-28 | Código do IRS |
| Period = month of payment or making available. A portaria may set annual filing in justified cases (not modelled). | ||||||||
| cit-modelo22-return | cit | return | Declaração periódica de rendimentos de IRC (Modelo 22) | annual | Sujeitos passivos de IRC; calendar-year taxpayers (n.º 1) and those with a different tax period under art. 8.º n.os 2 e 3 (n.º 2). | primary | 2026-10-28 | Código do IRC |
| Non-calendar tax periods: 'até ao último dia do 5.º mês seguinte à data do termo desse período' (n.º 2) — the same formula, hence year_end_variable. Cessation: last day of 3rd month after cessation (not modelled). | ||||||||
| cit-balance-payment | cit | payment | Pagamento do IRC — autoliquidação (diferença) | annual | Entidades que exerçam, a título principal, actividade comercial, industrial ou agrícola, and non-residents with a permanent establishment. | primary | 2026-10-28 | Código do IRC |
| Due on the last day of the Modelo 22 deadline (art. 120.º). The 'independentemente de esse dia ser útil' wording is in art. 120.º for the return, not in art. 104.º for the payment, so roll is left unverified. | ||||||||
| cit-pagamento-por-conta-3 | cit | provisional_payment | IRC — terceiro pagamento por conta (15 de dezembro / dia 15 do 12.º mês) | annual | Entidades que exerçam, a título principal, actividade comercial, industrial ou agrícola, and non-residents with a permanent establishment. | primary | 2026-10-28 | Código do IRC |
| Non-calendar tax periods: 'no dia 15 do 12.º mês do respectivo período de tributação'. Waived when the reference-period tax is below €200 (n.º 4). | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.