--- title: "Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income" description: "Deadline until March 2, 2026 to submit Modelo 10. Find out who must submit, how, and the exceptions for municipalities affected by Storm Kristin." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income", "description": "Deadline until March 2, 2026 to submit Modelo 10. Find out who must submit, how, and the exceptions for municipalities affected by Storm Kristin.", "url": "https://grupoyour.com/en/blog/modelo-10-declaration-deadline-companies", "datePublished": "2026-02-18T12:00:00+00:00", "dateModified": "2026-03-31T00:58:14.045167+00:00", "author": { "@type": "Person", "name": "Bruno Rodrigues", "sameAs": "https://pt.linkedin.com/in/bruno-rodrigues-47283713", "url": "https://pt.linkedin.com/in/bruno-rodrigues-47283713" }, "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://grupoyour.com/images/blog/grupo-your-declaracao-modelo-10-prazo-empresas.jpg", "width": 1200, "height": 630 }, "mainEntityOfPage": { "@type": "WebPage", "@id": "https://grupoyour.com/en/blog/modelo-10-declaration-deadline-companies" }, "inLanguage": "en", "keywords": "modelo 10, irs, impostos, declaração fiscal, prazos, empresas, retenção na fonte, autoridade tributária, portal das finanças, contabilidade, obrigações fiscais, dmr, tempestade kristin, coimas, fiscalidade, rendimentos trabalho", "wordCount": 376 }, { "@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": "Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income", "item": "https://grupoyour.com/en/blog/modelo-10-declaration-deadline-companies" } ] }, { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [ { "@type": "Question", "name": "What is Modelo 10?", "acceptedAnswer": { "@type": "Answer", "text": "Modelo 10 is a mandatory tax declaration used to report to the Portuguese Tax Authority (AT) all income paid or made available to individual residents in Portugal, including income that is exempt or not subject to tax. It covers not only IRS-liable income not reported through the monthly payroll declaration (DMR), but also income subject to IRC withholding - except those exempt under articles 94 and 97 of the IRC Code." } }, { "@type": "Question", "name": "Who Must Submit?", "acceptedAnswer": { "@type": "Answer", "text": "The obligation falls on persons or entities that have paid income to individuals in the following IRS categories: employment income (Category A), pensions (Category H), business and professional income (Category B), capital income (Category E), property income (Category F) and capital gains (Category G) - provided they are subject to withholding tax, even if exempt from it." } }, { "@type": "Question", "name": "How and Where to Submit?", "acceptedAnswer": { "@type": "Answer", "text": "Since January 2022, under Portaria 278/2021, Modelo 10 must be submitted exclusively online through the Finance Portal at www.portaldasfinancas.gov.pt. Paper or in-person submission is no longer accepted for IRC taxpayers (even if exempt), IRS taxpayers with Category B income, and individuals who have paid employment income without carrying on a business or professional activity and without submitting the DMR." } }, { "@type": "Question", "name": "What Happens If You Don't Submit?", "acceptedAnswer": { "@type": "Answer", "text": "Failure to meet the Modelo 10 deadline may result in fines and compensatory interest, so it is advisable not to leave it to the last minute. For those with questions about how to fill it out or whether they are required to submit, the Finance Portal provides detailed instructions, and your certified accountant can provide the necessary support." } } ] }, { "@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": "Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income" } ] } ] --- [Saltar para o conteúdo](#main-content) [![Grupo Your - Abertura de Empresa em Portugal](/assets/logo-2wXESdnX.png)](/en) Grupo YourServicesTools[Contacts](/en/contacts) 7 EN Personalized Proposal 1. [Home](/en) 2. [Blog](/en/blog) 3. Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income [Back to blog](/en/blog) [modelo 10](/en/blog?tag=modelo%2010)[irs](/en/blog?tag=irs)[impostos](/en/blog?tag=impostos)[declaração fiscal](/en/blog?tag=declara%C3%A7%C3%A3o%20fiscal)[prazos](/en/blog?tag=prazos)[empresas](/en/blog?tag=empresas)[retenção na fonte](/en/blog?tag=reten%C3%A7%C3%A3o%20na%20fonte)[autoridade tributária](/en/blog?tag=autoridade%20tribut%C3%A1ria)[portal das finanças](/en/blog?tag=portal%20das%20finan%C3%A7as)[contabilidade](/en/blog?tag=contabilidade)[obrigações fiscais](/en/blog?tag=obriga%C3%A7%C3%B5es%20fiscais)[dmr](/en/blog?tag=dmr)[tempestade kristin](/en/blog?tag=tempestade%20kristin)[coimas](/en/blog?tag=coimas)[fiscalidade](/en/blog?tag=fiscalidade)[rendimentos trabalho](/en/blog?tag=rendimentos%20trabalho) # Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income ![Bruno Rodrigues](/images/authors/bruno-rodrigues.png) [Bruno Rodrigues](/en/blog/author/bruno-rodrigues)[](https://pt.linkedin.com/in/bruno-rodrigues-47283713) 18 February 2026· 2 min read Share ![Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income por Bruno Rodrigues - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-declaracao-modelo-10-prazo-empresas.jpg "Modelo 10 Declaration: Deadline Approaching for Companies to Report Employee Income por Bruno Rodrigues - Grupo Your Contabilidade") ## In this article - [What is Modelo 10?](#what-is-modelo-10) - [Who Must Submit?](#who-must-submit) - [How and Where to Submit?](#how-and-where-to-submit) - [Exception: Municipalities Affected by Storm Kristin](#exception-municipalities-affected-by-storm-kristin) - [What Happens If You Don't Submit?](#what-happens-if-you-dont-submit) ## What is Modelo 10? Modelo 10 is a mandatory tax declaration used to report to the Portuguese Tax Authority (AT) all income paid or made available to individual residents in Portugal, including income that is exempt or not subject to tax. It covers not only IRS-liable income not reported through the monthly [payroll](/en/payroll "Payroll Services") declaration (DMR), but also income subject to IRC withholding - except those exempt under articles 94 and 97 of the IRC Code. Situation Deadline General regime March 2, 2026 Municipalities under state of calamity (Storm Kristin) April 30, 2026 ## Who Must Submit? The obligation falls on persons or entities that have paid income to individuals in the following IRS categories: employment income (Category A), pensions (Category H), business and professional income (Category B), capital income (Category E), property income (Category F) and capital gains (Category G) - provided they are subject to withholding tax, even if exempt from it. Also covered are entities that are registrars or depositaries of securities (Category E) and entities owing income subject to IRC withholding. ## How and Where to Submit? Since January 2022, under Portaria 278/2021, Modelo 10 must be submitted exclusively online through the Finance Portal at [www.portaldasfinancas.gov.pt](https://www.portaldasfinancas.gov.pt). Paper or in-person submission is no longer accepted for IRC taxpayers (even if exempt), IRS taxpayers with Category B income, and individuals who have paid employment income without carrying on a business or professional activity and without submitting the DMR. ## Exception: Municipalities Affected by Storm Kristin For taxpayers, companies and certified accountants residing in municipalities where a state of calamity was declared following Storm Kristin, the deadline for submitting Modelo 10 - and other declaratory obligations - has been extended to April 30, 2026. This extension also applies to tax payments, relieving pressure on those directly affected by the storms. ## What Happens If You Don't Submit? Failure to meet the Modelo 10 deadline may result in fines and compensatory interest, so it is advisable not to leave it to the last minute. For those with questions about how to fill it out or whether they are required to submit, the Finance Portal provides detailed instructions, and your certified accountant can provide the necessary support. 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. [Company Formation](/en/company-formation)[Accounting](/en/accounting)[Payroll](/en/payroll)[Tax Consulting](/en/tax-consulting) ### Recent articles [View blog](/en/blog) [ ![Working from home and selling it: the tax authority demands an exclusivity the law does not require por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-uso-profissional-habitacao-propria-permanente-irs.jpg "Working from home and selling it: the tax authority demands an exclusivity the law does not require por Pedro Flores - Grupo Your Contabilidade") irs #### Working from home and selling it: the tax authority demands an exclusivity the law does not require ![](/images/authors/pedro-flores.png)Pedro Flores · 20 Aug ](/en/blog/working-from-home-capital-gains-own-permanent-residence-pit)[ ![IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-imi-aimi-2026-prazos-como-reduzir.jpg "IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable por Pedro Flores - Grupo Your Contabilidade") Impostos sobre o Património #### IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable ![](/images/authors/pedro-flores.png)Pedro Flores · 5 Aug ](/en/blog/property-tax-imi-aimi-2026-deadlines-reduction)[ ![Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-premios-produtividade-valorizacao-salarial-2026.jpg "Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) ![](/images/authors/pedro-flores.png)Pedro Flores · 4 Aug ](/en/blog/productivity-bonuses-salary-increase-tax-benefits-2026)[ ![Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-alojamento-local-fiscalidade-2026.jpg "Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations por Pedro Flores - Grupo Your Contabilidade") Fiscalidade #### Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations ![](/images/authors/pedro-flores.png)Pedro Flores · 3 Aug ](/en/blog/short-term-rental-taxation-portugal-2026)[ ![Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-mais-valias-venda-casa-irs-2026.jpg "Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) por Pedro Flores - Grupo Your Contabilidade") IRS #### Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) ![](/images/authors/pedro-flores.png)Pedro Flores · 2 Aug ](/en/blog/capital-gains-property-sale-irs-portugal-2026)[ ![Autonomous Taxation in 2026: How Much Does a Company Car Really Cost por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-tributacao-autonoma-2026-viatura-empresa.jpg "Autonomous Taxation in 2026: How Much Does a Company Car Really Cost por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Autonomous Taxation in 2026: How Much Does a Company Car Really Cost ![](/images/authors/pedro-flores.png)Pedro Flores · 1 Aug ](/en/blog/autonomous-taxation-2026-company-car-portugal) Explore by topic [modelo 10](/en/blog?tag=modelo%2010)[irs](/en/blog?tag=irs)[impostos](/en/blog?tag=impostos)[declaração fiscal](/en/blog?tag=declara%C3%A7%C3%A3o%20fiscal)[prazos](/en/blog?tag=prazos)[empresas](/en/blog?tag=empresas)[retenção na fonte](/en/blog?tag=reten%C3%A7%C3%A3o%20na%20fonte)[autoridade tributária](/en/blog?tag=autoridade%20tribut%C3%A1ria)[portal das finanças](/en/blog?tag=portal%20das%20finan%C3%A7as)[contabilidade](/en/blog?tag=contabilidade)[obrigações fiscais](/en/blog?tag=obriga%C3%A7%C3%B5es%20fiscais)[dmr](/en/blog?tag=dmr)[tempestade kristin](/en/blog?tag=tempestade%20kristin)[coimas](/en/blog?tag=coimas)[fiscalidade](/en/blog?tag=fiscalidade)[rendimentos trabalho](/en/blog?tag=rendimentos%20trabalho) Grupo Your ### What can we do for you? #### Open Company Set up your company in 48h [Learn more ](/en/company-formation)[Request Proposal ](/en/company-formation#contacto) #### Accounting Dedicated support [Learn more ](/en/accounting)[Request Proposal ](/en/accounting#contacto) #### Payroll Services Complete HR management [Learn more ](/en/payroll)[Request Proposal ](/en/payroll#contacto) #### Administrative Services Document management & compliance [Learn more ](/en/administrative-services)[Request Proposal ](/en/administrative-services#contacto) #### Tax Consulting Security and tax optimization [Learn more ](/en/tax-consulting)[Request Proposal ](/en/tax-consulting#contacto) ## Grupo Your in the Press [ PME Magazine • 20 Jul 2026 ### Pedro Flores, CEO of Grupo Your, joins panel on SME financing ](https://pmemagazine.sapo.pt/pedro-flores-ceo-do-grupo-your-integra-painel-sobre-financiamento-as-pme/)[ PME Magazine • 22 Apr 2026 ### Grupo Your launches network to integrate accounting firms without acquisitions ](https://pmemagazine.sapo.pt/grupo-your-lanca-rede-para-integrar-escritorios-de-contabilidade-sem-aquisicoes/)[ ECO • 22 Apr 2026 ### Grupo Your creates network with accounting firms as an alternative to acquisitions ](https://eco.sapo.pt/2026/04/22/grupo-your-cria-rede-com-escritorios-de-contabilidade-em-alternativa-a-aquisicoes/)[ ECO • 23 Mar 2026 ### "The limitation of accounting is the difficulty of providing services outside Portugal" ](https://eco.sapo.pt/entrevista/limitacao-da-contabilidade-e-ser-dificil-prestar-servicos-fora-de-portugal/)[ ECO • 23 Mar 2026 ### Grupo Your to launch revenue-sharing model with accounting firms ](https://eco.sapo.pt/2026/03/23/grupo-your-vai-ter-modelo-de-partilha-de-receita-com-escritorios-de-contabilidade/)[ Grupo Your • 18 Mar 2026 ### Grupo Your Launches an AI Agent. And I Still Believe in People. ](https://grupo-your.lovable.app/pt/blog/grupo-your-agente-ia-acreditar-pessoas) Load more Authors ## Meet Our Authors [See all](/en/blog/authors) [ ![Bruno Rodrigues](/images/authors/bruno-rodrigues.png) ### Bruno Rodrigues Chief Operating Officer 14 articles ](/en/blog/author/bruno-rodrigues) [ ![Hélder Costa](/images/authors/helder-costa.png) ### Hélder Costa Chief Financial Officer 19 articles ](/en/blog/author/helder-costa) [ ![Mónica Matos](/images/authors/monica-matos.png) ### Mónica Matos Partner 21 articles ](/en/blog/author/monica-matos) [ ![Pedro Flores](/images/authors/pedro-flores.png) ### Pedro Flores CEO of Grupo Your 156 articles ](/en/blog/author/pedro-flores) [ ![Sandra Lourenço](/images/authors/sandra-lourenco.png) ### Sandra Lourenço Chief Human Capital, Marketing & Sales Officer 5 articles ](/en/blog/author/sandra-lourenco) [See all authors](/en/blog/authors) [![Grupo Your](/assets/logo-2wXESdnX.png)](/en) #1 in Accounting in Portugal [](https://www.facebook.com/OGrupoYour)[](https://www.instagram.com/grupoyour/)[](https://www.linkedin.com/company/grupoyour/) #### Company - [About Us](/en/about) - [Ecosystem](/en/360-vision) - [In the Press](/en/in-the-press) - [News](/en/blog) - [Guides](/en/blog?type=guias) - [Contacts](/en/contacts) - [Careers](/en/careers) - [Your Academy](/en/your-academy) - [FAQs](/en/faq) #### Services - [Company Formation](/en/company-formation) - [Accounting](/en/accounting) - [Payroll](/en/payroll) - [Tax Consulting](/en/tax-consulting) - [Admin Services](/en/administrative-services) #### Tools - [Client Portal](https://portalcliente.grupoyour.pt/) - [CareView](https://careview.grupoyour.pt/ext/default.asp) - [Simulators](/en/simulators) - [Free Fiscal Diagnosis](/en/tax-diagnosis) - [Tax Calendar](/en/tax-calendar) - [Tax Glossary](/en/glossary) - [Financial Literacy](/en/financial-literacy) - [State Budget 2026](/en/state-budget) #### Services by Location - [🇵🇹 National Coverage](/en/contacts) - [International](/en/contacts) - [Aveiro](/en/accounting-aveiro) - [Beja](/en/accounting-beja) - [Braga](/en/accounting-braga) - [Bragança](/en/accounting-braganca) - [Castelo Branco](/en/accounting-castelo-branco) - [Coimbra](/en/accounting-coimbra) - [Évora](/en/accounting-evora) - [Faro](/en/accounting-faro) - [Funchal (Madeira)](/en/accounting-funchal) - [Guarda](/en/accounting-guarda) - [Leiria](/en/accounting-leiria) - [Lisboa](/en/accounting-lisbon) - [Ponta Delgada (Açores)](/en/accounting-ponta-delgada) - [Portalegre](/en/accounting-portalegre) - [Porto](/en/accounting-porto) - [Santarém](/en/accounting-santarem) - [Setúbal](/en/accounting-setubal) - [Viana do Castelo](/en/accounting-viana-do-castelo) - [Vila Real](/en/accounting-vila-real) - [Viseu](/en/accounting-viseu) [Terms and Conditions](/en/terms-conditions)[Privacy Policy](/en/privacy-policy)[Cookie Policy](/en/cookie-policy)[Feedback](/en/feedback)[Whistleblowing Channel](https://grupoyour.bizneohr.com/whistleblowing-channel) © 2026 Grupo Your [❤ Crafted with love by Scalor · from chaos to scale ](https://scalor.me) By browsing this site you agree to our [Terms and Conditions](/en/terms-conditions). Please also see our [Privacy and Data Protection Policy](/en/privacy-policy) and [Cookie Policy](/en/cookie-policy). I Accept