Tax Filing & Returns in Portugal
Preparation and electronic filing of the annual corporate income tax return (IRC — Modelo 22; standard 20% for 2025 on the mainland, a reduced 16% on the first €50,000 of taxable income for qualifying SMEs, plus the municipal derrama up to 1.5% and, on profits above €1.5m, the state surcharge derrama estadual of 3%/5%/9%), the periodic IVA (VAT) return (monthly if prior-year turnover ≥ €650,000, otherwise quarterly; standard rate 23% mainland, 22% Madeira, 16% Azores), and monthly withholding-tax remittances. Invoicing runs on AT-certified software with the ATCUD/QR code and the SAF-T (PT) billing file.
3–10 business days
EUR
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Financial statements / organised accounting for the period
Sales and purchase records and the SAF-T (PT) file
Payroll and withholding records
Where staff or remunerated directors are paid.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeNo filing fee; tax due is separate. IRC rates VERIFIED from the AT 2025 tax-rates leaflet (Continente 20% general, 16% SME on the first €50,000). | No statutory feeRead at source on 2026-09-10 |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Accounting records and the SAF-T file collected and reconciled.
Returns Prepared
Modelo 22 (IRC) and the periodic IVA returns drafted and reviewed, including derrama municipal/estadual where due.
Your Approval
You review and sign off.
Filed on the Portal das Finanças
Submitted electronically to the AT; confirmation delivered.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Autoridade Tributária e Aduaneira (AT) — IRC, IVA, retenção na fonte and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.