Enter the allowance per day and the days away. If you used your own car, add the kilometres and the amount the employer pays per km (default €0.40). The exempt limit depends on the type of trip and your category.

Exempt from income tax & Social Security
€197.67
Of a total €240.00 received
Taxed part (excess)
€42.33
Exempt limit per day: €65.89
Exempt limit per day€65.89
Travel allowance (total)€240.00
Travel allowance, exempt€197.67
Travel allowance, taxed (excess)€42.33
Total received€240.00
Total exempt€197.67
Total taxed€42.33
Social Security on the excess (11%)€4.66

Whatever exceeds the limit stops being a travel allowance and counts as employment income (category A).

The taxed part also enters income tax, at your rate. This estimate only deducts the 11% Social Security; the income tax depends on your bracket.

Estimate for employees in mainland Portugal, with the 2026 limits (€65.89/€156.36 in general, €72.65/€175.42 for senior roles, €0.40/km). It does not compute the income tax on the excess or cover rules set by a specific collective agreement.

Educational estimate, not advice. The 2026 limits and the 11% Social Security are official. It does not compute the income tax on the taxed part. Always check your payslip.

Travel Allowance Calculator by Calculadora Capital

Travel Allowance Calculator