Deduções à Coleta (tax deductions)
Deductions reduce the assessed tax (coleta) itself, not taxable income. Most are subject to a global cap (except dependant and alimony deductions).
Deductions table by year
| Expense type | Rate | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Saúde (health) | 15% | €1.000 | €1.000 | €1.000 | €1.000 |
| Education (Educação) | 30% | €800 | €800 | €800 | €800 |
| Educação (interior region) | 30% | €1.000 | €1.000 | €1.000 | €1.000 |
| Rendas (rent) | 15% | €502 | €502 | €600 | €700 |
| General expenses (e-Fatura) | 35% | €250/pers. | €250/pers. | €250/pers. | €250/pers. |
| Dependente >3 years | fixed | €600 | €600 | €600 | €600 |
| Dependente ≤3 years | fixed | €726 | €726 | €726 | €726 |
| 2nd dependente ≤6 years | fixed | €900 | €900 | €900 | €900 |
| PPR (under 35) | 20% | €400 | €400 | €400 | €400 |
| PPR (35–50) | 20% | €350 | €350 | €350 | €350 |
| PPR (50+) | 20% | €300 | €300 | €300 | €300 |
| Lares (nursing home) | 25% | €403,75 | €403,75 | €403,75 | €403,75 |
⚠ The only change in 2022–2025: the Rendas cap gradually increased — €502 (2022–2023) → €600 (2024, OE2024) → €700 (2025). Planned: €750 in 2026, €800 in 2027. All other limits remained the same.
Global cap (Art. 78-7 CIRS)
All deductions (except dependants) are summed and capped by the global ceiling. The cap depends on income and is linearly interpolated between €1,000 and €2,500. The ceiling increases by 5% per dependant.
| Year | Full cap threshold | Max. cap | Min. cap |
|---|---|---|---|
| 2022 | income ≤ €7.116 | €2.500 | €1.000 |
| 2023 | income ≤ €7.479 | €2.500 | €1.000 |
| 2024 | income ≤ €7.703 | €2.500 | €1.000 |
| 2025 | income ≤ €8.059 | €2.500 | €1.000 |
- Income ≤ threshold: cap does not apply (full deductions)
- Threshold – €80,000: cap from €2,500 to €1,000 (linear)
- Income > €80,000: cap €1,000
- +5% to cap per dependant
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