Autoridade Tributária — Portal das Finanças (Código do IRS)
Legal instrument
CIRS Art. 25.º n.º 1 al. a) (red. Lei n.º 45-A/2024)
Last verified
Review cadence
quarterly
Notes
The minimum specific deduction from gross Category A income. Since Lei n.º 45-A/2024 (OE2025) it is indexed to 8.54 × IAS, replacing the former fixed €4,104 (2015–2024). With IAS 2026 (€537.13) that is €4,587.09; for the 2026 return on 2025 income the applicable figure is 8.54 × IAS 2025 = €4,462.15. Where mandatory social-security contributions exceed this amount, the deduction equals the full contributions (Art. 25.º n.º 2).
Change history
Initial capture8.54 × IAS = €4,587.09 (2026)
No further changes recorded yet — unchanged since it was first captured.
