The rent reaches you in full (a rent receipt withholds no IRS); the tax is paid later, on the annual return. Here we spread the deductible expenses and the Category F IRS across the months to show what is left, on average, from each receipt. The autonomous rate depends on the purpose and length of the contract: 28% for non-residential and, for housing, from 25% down to 5% by term.
| Monthly rent (gross) | €800.00 |
| − Deductible expenses (÷ 12) | €100.00 |
| − IRS (25%) | €175.00 |
| Kept per month (65.63% of the rent) | €525.00 |
Per year: you receive €9,600.00, set aside €2,100.00 for IRS and keep €6,300.00. Rent receipts withhold no IRS: you pay it later on the annual return (Anexo F).
Educational estimate, not tax or financial advice. It spreads the annual autonomous taxation of rents (Category F) in mainland Portugal across the months. It does not cover the aggregation option, withholding at source (only when the tenant has organised accounting), the moderate-rent regime (10%) still pending regulation, or non-residents.