CIT and REMT - Extension of deadlines

In brief

Order 79/2025-XXIV, issued by the State Secretary of Tax Affairs on 8 May 2025, has extended the date for submission of the 2024 Corporate Income Tax (CIT) return (Modelo 22) and for payment of the corresponding CIT due to 16 June 2025. 

Additionally, the deadline for payment of the first instalment of the Real Estate Municipal Tax (REMT or IMI – Imposto Municipal sobre Imóveis), or for the payment of the full amount if settled in a single instalment, has been extended to 30 June 2025.

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