--- title: "Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal" description: "Complete guide to 2026 tax changes for businesses: 19% corporate tax, revised IRS brackets, VAT Group regime, postponed SAF-T, and €920 minimum wage." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal", "description": "Complete guide to 2026 tax changes for businesses: 19% corporate tax, revised IRS brackets, VAT Group regime, postponed SAF-T, and €920 minimum wage.", "url": "https://grupoyour.com/en/blog/accounting-2026-complete-guide-tax-changes-companies-portugal", "datePublished": "2026-04-27T07:53:59.659656+00:00", "dateModified": "2026-06-07T20:00:09.530448+00:00", "author": { "@type": "Person", "name": "Pedro Flores", "sameAs": "https://www.linkedin.com/in/pedroflores/", "url": "https://www.linkedin.com/in/pedroflores/" }, "publisher": { "@type": "Organization", "name": "Grupo Your", "logo": { "@type": "ImageObject", "url": "https://grupoyour.com/favicon.png", "width": 512, "height": 512 }, "sameAs": [ "https://www.linkedin.com/company/grupoyour/", "https://www.facebook.com/OGrupoYour", "https://www.instagram.com/grupoyour/" ] }, "image": { "@type": "ImageObject", "url": "https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-contabilidade-2026-guia-completo.jpg", "width": 1200, "height": 630 }, "mainEntityOfPage": { "@type": "WebPage", "@id": "https://grupoyour.com/en/blog/accounting-2026-complete-guide-tax-changes-companies-portugal" }, "inLanguage": "en", "keywords": "contabilidade, irc, iva, irs, oe2026, fiscalidade, saf-t, pme, guias, 2026", "wordCount": 655 }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Grupo Your", "item": "https://grupoyour.com" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal", "item": "https://grupoyour.com/en/blog/accounting-2026-complete-guide-tax-changes-companies-portugal" } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://grupoyour.com/en" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal" } ] } ] --- [Saltar para o conteúdo](#main-content) [![Grupo Your - Abertura de Empresa em Portugal](/assets/logo-2wXESdnX.png)](/en) Grupo YourServicesTools[Contacts](/en/contacts) 8 EN Personalized Proposal 1. 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Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal [Back to blog](/en/blog) [contabilidade](/en/blog?tag=contabilidade)[irc](/en/blog?tag=irc)[iva](/en/blog?tag=iva)[irs](/en/blog?tag=irs)[oe2026](/en/blog?tag=oe2026)[fiscalidade](/en/blog?tag=fiscalidade)[saf-t](/en/blog?tag=saf-t)[pme](/en/blog?tag=pme)[guias](/en/blog?tag=guias)[2026](/en/blog?tag=2026) # Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal ![Pedro Flores](/images/authors/pedro-flores.png) [Pedro Flores](/en/blog/author/pedro-flores)[](https://www.linkedin.com/in/pedroflores/) 27 April 2026· 3 min read Share ![Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-contabilidade-2026-guia-completo.jpg "Accounting in 2026: Complete Guide to Tax Changes for Companies in Portugal por Pedro Flores - Grupo Your Contabilidade") ## In this article - [Corporate Tax Cut: Lower Taxes for Companies](#corporate-tax-cut-lower-taxes-for-companies) - [Madeira Free Zone with Extended Benefits](#madeira-free-zone-with-extended-benefits) - [IRS in 2026: New Brackets and Lower Rates](#irs-in-2026-new-brackets-and-lower-rates) - [Existence Minimum](#existence-minimum) - [Accounting SAF-T: Another Postponement](#accounting-saf-t-another-postponement) - [Invoice SAF-T Remains](#invoice-saf-t-remains) - [Invoicing in 2026: PDF Still Valid](#invoicing-in-2026-pdf-still-valid) - [Digital Signature: Postponed to 2027](#digital-signature-postponed-to-2027) - [VAT Group Regime: The Big 2026 Novelty](#vat-group-regime-the-big-2026-novelty) - [Autonomous Taxation: Aggravation Suspension Continues](#autonomous-taxation-aggravation-suspension-continues) - [Salary Uplift Incentive](#salary-uplift-incentive) - [Productivity Bonuses](#productivity-bonuses) - [National Minimum Wage in 2026](#national-minimum-wage-in-2026) - [2026 Tax Calendar: Key Dates](#2026-tax-calendar-key-dates) - [How to Prepare Your Company for 2026 Accounting](#how-to-prepare-your-company-for-2026-accounting) - [Conclusion: A Year of Opportunities for Those Who Plan](#conclusion-a-year-of-opportunities-for-those-who-plan) The **2026** tax year brought significant changes transforming how Portuguese companies manage their [accounting](/en/accounting "Accounting Services"). With **Law No. 73-A/2025 of 30 December**, which approved the [State Budget](/en/state-budget "State Budget") for 2026, changes were introduced ranging from corporate tax cuts to postponement of technological obligations, new salary uplift incentives, and an innovative VAT group regime. In this article, we organize clearly and practically everything entrepreneurs, managers and certified accountants need to know to ensure **tax compliance** and optimize financial management in 2026. ## Corporate Tax Cut: Lower Taxes for Companies One of the most relevant changes in the 2026 State Budget is the reduction of the general corporate tax rate. The general IRC rate **drops from 20% to 19%** in 2026, with a forecast of reaching **17% by 2028**. For SMEs and Small Mid Caps, the benefit is even greater: an additional **reduced rate of 15%** on the first **€50,000** of taxable profit. ### Madeira Free Zone with Extended Benefits Companies licensed to operate in the Madeira Free Zone now have their tax benefit extended **until 31 December 2033**, with a corporate tax rate of just **5%**. ## IRS in 2026: New Brackets and Lower Rates IRS brackets were **updated by 3.51%**, with a **0.3 percentage point reduction** in rates from the 2nd to the 5th bracket. ### Existence Minimum The existence minimum was updated to **€12,880**, €700 more than in 2025, given the 2026 minimum wage of **€920**. ## Accounting SAF-T: Another Postponement The accounting SAF-T (PT) submission was **postponed for another year**, applicable to 2027 periods onward, due in 2028. ### Invoice SAF-T Remains Despite the accounting SAF-T postponement, **monthly invoice reporting** to the Tax Authority remains mandatory by the 5th of the following month. ## Invoicing in 2026: PDF Still Valid **PDF invoices remain accepted** as electronic invoices for one more year, **until 31 December 2026**. ### Digital Signature: Postponed to 2027 Mandatory **Digital Signature postponed to 2027**, giving companies more time to adapt. ## VAT Group Regime: The Big 2026 Novelty From January 2026, a new **VAT group regime** comes into force, allowing consolidation of VAT balances across a group of companies. Main advantages: - **Consolidation** of VAT balances payable and recoverable - **Treasury management** optimization - **Reduction** of administrative costs - **Simplified** tax reporting Entities must be linked by **financial, economic and organizational ties**. ## Autonomous Taxation: Aggravation Suspension Continues The suspension of the **10 p.p. aggravation** on autonomous taxation rates was renewed for another year for companies with tax losses meeting specific conditions. ## Salary Uplift Incentive The **Article 19-B** regime continues, with the minimum required salary increase dropping from **4.7% (2025) to 4.6%**. > In practice: **200% deduction** of expenses with salary increases of at least 4.6%. ### Productivity Bonuses **IRS and Social Security exemption up to 6%** of annual base remuneration on productivity bonuses, profit sharing and balance sheet gratuities. ## National Minimum Wage in 2026 From **1 January 2026**, the national minimum wage is **€920 gross per month**. ## 2026 Tax Calendar: Key Dates - **IRS:** 1 April to 30 June - **IES/DA:** by 15 July - **IRC Model 22:** 31 May - **Monthly VAT:** by the 25th of each month - **Quarterly VAT:** by the 25th of the 2nd month after quarter end - **Withholding tax:** by the 20th of each month - **Payroll declarations:** by the 10th of each month - **Invoice SAF-T:** by the 5th of the following month ## How to Prepare Your Company for 2026 Accounting 1. **Review software** for compliance with new rules 2. **Update salary tables** with new minimum wage and IRS brackets 3. **Assess VAT group regime** adoption 4. **Plan salary increases** meeting the 200% tax uplift criteria 5. **Anticipate transition** to certified electronic invoicing before 31 December 2026 6. **Structure analytical accounting** to leverage IRC reduction 7. **Closely monitor** declarative obligations and deadlines ## Conclusion: A Year of Opportunities for Those Who Plan Accounting in 2026 offers a rare combination: **real tax relief, more time to adapt, and concrete incentives to invest in people**. If you need specialised support to manage your company's accounting in 2026, [contact our team](/en/contactos). 0 0 Share ### Get the latest tax news Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox. Subscribe I agree to receive email communications from Grupo Your. I can unsubscribe at any time. My data will be processed according to the [privacy policy](/en/privacy-policy). ### Need help with your company? Talk to us and receive a proposal tailored to your business. 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