Enter the taxable income (the amount IRS is charged on) and the household expenses by category. Each category deducts a percentage, up to a cap; the sum of health, education, homes and alimony is also subject to a global ceiling that depends on income.
| Category | Rate | Deduction |
|---|---|---|
| General expenses (invoices) | 35% | €250.00 |
| Health | 15% | €450.00 |
| Education | 30% | €600.00 |
| Sum subject to the global ceiling | €1,050.00 | |
| Global ceiling at this income | €2,255.97 | |
| Total deduction from the coleta | €1,300.00 |
General expenses (invoices) reached the cap of €250 per taxpayer. This cap stays outside the global ceiling.
Estimate for residents in mainland Portugal, with the 2026 values (stable versus 2025). It does not include rent/mortgage interest, the sector VAT-invoice deduction, tax benefits (PPR) or the deductions for dependents or disability.
Educational estimate, not tax advice. The percentages, category caps and the 2026 global ceiling are official. Always check the figures on your IRS return and on the Portal das Finanças.
IRS Tax Deduction Calculator (Portugal) by Calculadora Capital