ON Time | Tax Calendar - June 2026

June arrives at a time when many businesses are already picking up speed. There are loose ends to tie up, decisions left pending, and tasks that start piling up without much warning.

In the middle of the daily rush, it is not always easy to understand what is still pending and what should already have been completed. And when the days start moving faster, small details can easily slip by unnoticed.

To help you keep everything aligned, we gathered the main June deadlines in one place, in a simple and straightforward way. This way, you can keep track of what needs your attention throughout the month without wasting time searching for scattered information.

June brings several important deadlines, and having a clearer view of the month helps you avoid last-minute stress and unnecessary surprises.

Until June 1

• Personal Income Tax (IRS): Submission of Modelo 18 Declaration, by electronic data transmission, by issuers of meal vouchers and other extra-salary compensation instruments.
• Personal Income Tax (IRS) / Corporate Income Tax (IRC): Submission of Modelo 30 Declaration by electronic data transmission, by entities owing or paying income to taxpayers not resident in Portuguese territory, during the month of March.
• Corporate Income Tax (IRC): Submission of Modelo 54 Declaration, by electronic data transmission, by any entity, resident or with a permanent establishment in Portuguese territory, that belongs to a group in which one of the entities is subject to filing a financial and tax information return by country or tax jurisdiction.
• Extraordinary Contribution on the Energy Sector (CESE): Submission of Modelo 27 Declaration, by electronic data transmission, regarding the assessment of the extraordinary contribution on the energy sector referred to in paragraphs 3 and 4 of article 7 of the CESE Regime.
• Additional Municipal Property Tax (AIMI): Submission by married taxpayers or those in a civil partnership of the declaration opting for joint taxation for the purposes of the Additional Municipal Property Tax, as provided in article 135-D of the Municipal Property Tax Code (IMI), if this was not done in the previous year.
• Additional Municipal Property Tax (AIMI): Submission by taxpayers married under community property regimes, who do not opt for joint taxation for AIMI purposes, of a joint declaration identifying ownership of properties that are individually owned and those that are common marital property, if they wish to be taxed individually according to their assets and share of common property, as provided in article 135-D of the Municipal Property Tax Code (IMI).

Until June 5

• Personal Income Tax (IRS) / Corporate Income Tax (IRC) / Value Added Tax (VAT): Communication, by electronic data transmission, of invoice details issued in the previous month, or confirmation of their absence, by individuals or companies with headquarters, permanent establishment, or tax domicile in Portuguese territory and carrying out VAT-taxable operations here.

Until June 11

• Personal Income Tax (IRS): Submission of the Monthly Salary Declaration by electronic data transmission, by entities paying employment income subject to IRS, even if exempt or excluded from taxation under articles 2, 2-A, and 12 of the IRS Code, for reporting those incomes and corresponding tax withholdings, deductions related to mandatory social protection schemes, legal health subsystems, and union fees relating to the previous month.

Until June 15

• Personal Income Tax (IRS) / Municipal Property Transfer Tax (IMT) / Stamp Duty: Submission of Modelo 11 Declaration, by electronic data transmission, by Notaries and other officials or entities performing notarial functions, as well as professionals authorized to authenticate private documents involving acts or contracts subject to income or property tax, regarding acts carried out in the previous month.

Until June 19

• Corporate Income Tax (IRC): Submission of the Modelo 22 Corporate Income Tax Return, by electronic data transmission, by entities subject to IRC whose taxation period coincides with the calendar year.

##b Until June 22

• Value Added Tax (VAT): Submission of the Periodic VAT Return, by electronic data transmission, accompanied by the required annexes, by taxpayers under the monthly normal VAT regime, regarding operations carried out in April.
• Value Added Tax (VAT): Submission of the Recapitulative Statement, by electronic data transmission, by taxpayers under the monthly normal regime who in the previous month carried out intra-community transfers of goods and/or services in other Member States, where such operations are taxable under article 6 of the VAT Code, and by taxpayers under the quarterly regime when total intra-community transfers of goods included in the declaration exceeded €50,000 during the current quarter (or any month within the quarter).
• Stamp Duty: Submission of the Monthly Stamp Duty Declaration (DMIS), by electronic data transmission, by taxpayers carrying out acts, contracts, documents, securities, or other taxable events subject to stamp duty, even if exempt, during the previous month.

Until June 30

• Personal Income Tax (IRS): Submission or confirmation, if covered by the automatic declaration system, by electronic data transmission, of the Modelo 3 Personal Income Tax Return and respective annexes.
• Personal Income Tax (IRS): Submission of Modelo 49 Declaration by electronic data transmission, by taxpayers who received foreign-source income eligible for international double taxation tax credit when the amount of tax paid in the source State is not determined before the general filing deadline of the declaration.
• Personal Income Tax (IRS): Submission of Modelo 19 Declaration, by electronic data transmission, by employers who create or apply option, subscription, attribution, or equivalent plans for employees or members of corporate bodies.

Until the end of the month

• Personal Income Tax (IRS): Submission or confirmation, if covered by the automatic declaration system, by electronic data transmission, of the Modelo 3 Personal Income Tax Return and respective annexes.
• Personal Income Tax (IRS): Submission of Modelo 49 Declaration by electronic data transmission, by taxpayers who received foreign-source income eligible for international double taxation tax credit when the amount of tax paid in the source State is not determined before the general filing deadline of the declaration.
• Personal Income Tax (IRS): Submission of Modelo 19 Declaration, by electronic data transmission, by employers who create or apply option, subscription, attribution, or equivalent plans for employees or members of corporate bodies.
• Personal Income Tax (IRS) / Corporate Income Tax (IRC): Submission of Modelo 30 Declaration by electronic data transmission, by entities owing or paying income to taxpayers not resident in Portuguese territory, during the month of April.
• Banking Sector Contribution (CSB): Submission of Modelo 26 Declaration regarding the assessment of the banking sector contribution, calculated based on the annual average of final monthly balances corresponding to approved accounts in the same year the contribution is due.
• Additional Solidarity Contribution on the Banking Sector (ASSB): Submission of Modelo 57 Declaration, by electronic data transmission, regarding the assessment of the additional solidarity contribution on the banking sector, calculated with reference to the previous year.
• Global Minimum Tax Regime (RIMG): Submission of Modelo 62 Declaration, by electronic data transmission, by entities subject in their first fiscal year to the Global Minimum Tax Regime, referred to in article 45 no. 1 paragraphs b) and c) approved by Law no. 41/2024, of 08/11, for the year 2024, with a taxation period coinciding with the calendar year.

The understanding expressed here, not intended to standardize the interpretation and application of tax and accounting rules, is not binding on Moloni, and specialized advice should be sought for each of the matters addressed.