By the last day of the 5th month after the end of the tax period (31 May for a calendar-year company)●Verified ·
Issuing authority
Diário da República — Código do IRC (texto consolidado)
Legal instrument
CIRC Art. 120.º n.º 1
Last verified
Review cadence
quarterly
Notes
The Modelo 22 (IRC return) is due by the last day of the 5th month following the tax period; for a calendar-year company that is 31 May. In practice the Secretaria de Estado dos Assuntos Fiscais has, in recent years, granted a short administrative extension (e.g. to 30 June) by despacho — a discretionary, year-specific grace, not a change to the statutory 31 May deadline.
Change history
Initial captureBy the last day of the 5th month after the end of the tax period (31 May for a calendar-year company)
No further changes recorded yet — unchanged since it was first captured.
