Portuguese Income Tax Calculator for People with Disabilities

Annual gross income€Type of incomeIncapacity of 90% or moreDisabled member of the Armed ForcesDependants with a disabilityAscendants with a disabilityEducation and rehabilitation expenses in the year€Life-insurance premiums or mutual-association contributions€

All amounts are annual and gross. Only count dependants and ascendants who themselves have an incapacity of 60% or more.

Annual income tax saving

€2,751.02

Tax due with the regime

€692.04

Income left untaxed (85% is counted)€2,500.00

Standard deduction€4,587.09

Taxable income€17,912.91

Tax under the 2026 brackets€2,840.56

Credit per taxpayer with a disability (4 x IAS)€2,148.52

Tax you would pay without it€3,443.06

The effective tax rate on gross income is 2.77% with the regime and would be 13.77% without it.

The excluded slice would be €3,750.00, but article 56.º-A, n.º 2 limits it to €2,500 per income category. Above €16,666.67 of salary, or €25,000 of pension, this benefit stops growing.

Calculated for mainland Portugal, individual taxation and 2026 income. Left out: category B (that is the self-employed calculator), the other credits any taxpayer has, joint taxation, the solidarity surcharge and the Azores and Madeira tables. Requires a certified incapacity of 60% or more.

Educational estimate, not tax or financial advice. Official values: Portuguese income tax code and tax authority.

Portuguese Income Tax Calculator for People with Disabilities by Calculadora Capital