Registo de Dados de Portugal · Imposto sobre o rendimento (IRS)
Imposto Sobre o Rendimento (IRS)
O imposto sobre o rendimento das pessoas singulares de Portugal para 2026: os escalões de taxa marginal do continente do Art. 68.º, a mecânica de entrega, o regime IFICI e o tratamento das mais-valias, criptoativos e rendimentos de investimento — cada valor fixado pelo OE2026 (Lei n.º 73-A/2025) ou pelo CIRS, datado e ligado à sua fonte primária.
48.00% marginal rate●Verified · Mainland marginal rate. A solidarity surtax (taxa adicional de solidariedade, CIRS Art. 68.º-A) applies on top of these rates above €80,000 / €250,000 — see the "IRS Solidarity Surtax" facts.
CIRS Art. 68.º (red. Lei n.º 73-A/2025, OE2026)
Taxa Adicional de Solidariedade do IRS (CIRS Art. 68.º-A)
2.5% on the part of taxable income in this band●Verified · Taxa adicional de solidariedade, charged on top of the Art. 68.º marginal rates. Applied to the portion of taxable income between €80,000 and €250,000.
5% on the part of taxable income above €250,000●Verified · The 5% applies to the excess above €250,000; the €80,000–€250,000 band is taxed at 2.5%. In joint taxation the surtax is computed on half the taxable income and the result doubled (Art. 68.º-A n.º 2).
A person is generally Portuguese tax resident if present in Portugal for more than 183 days in a relevant 12-month period, or if they have a home in Portugal in circumstances indicating an intention to occupy it as their habitual residence.●Verified · Tax residence is separate from the D7 immigration route. Exact commencement, cessation, split-year and household treatment depend on the person’s chronology and must be assessed for the relevant tax year.
Portuguese tax residents are subject to IRS on their income from Portuguese and foreign sources; non-residents are subject to IRS only on Portuguese-source income.●Verified · The Portuguese domestic-law scope does not by itself decide treaty allocation, foreign tax credits, income classification or the tax due in another country.
8.54 × IAS = €4,587.09 (2026)●Verified · 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).
CIRS Art. 25.º n.º 1 al. a) (red. Lei n.º 45-A/2024)
55 × IAS = €29,542.15 per year●Verified · Young-worker regime (rendimentos das categorias A e B). The exempt income is capped at 55 × IAS; with IAS 2026 (€537.13) that is €29,542.15. Applies to taxpayers up to 35 years old who are not dependents.
100% in year 1; 75% in years 2–4; 50% in years 5–7; 25% in years 8–10●Verified · The benefit runs for 10 years of obtaining income (up to age 35), each year subject to the 55 × IAS ceiling. This is the schedule in force since the OE2025 reform (Lei n.º 45-A/2024).
€6.15/day in cash · €10.46/day via meal card or voucher●Verified · The cash limit equals the public-administration meal-subsidy reference value, set at €6.15 for 2026 (Acordo Plurianual 2026–2029). When paid via meal card/voucher the exempt limit is that value + 70% = €10.46. Amounts above the limit are taxed as Category A income and subject to social-security contributions.
€8,500 — a taxpayer is exempt from filing the annual return where employment (Category A) and/or pension (Category H) income does not exceed €8,500 and was not subject to withholding tax●Verified · Dispensa de apresentação de declaração. The €8,500 ceiling applies to Category A / H income not subject to withholding; the exemption does not apply where the taxpayer opts for joint taxation, receives alimony above €4,104, or earns income requiring aggregation. Filing voluntarily is still allowed (e.g. to evidence income).
0.75 taxable coefficient on income from the professional activities listed in the Art. 151.º table (i.e. 25% treated as deemed costs)●Verified · Under the simplified regime, taxable income from listed professional services (tabela do Art. 151.º) equals 75% of gross receipts; the remaining 25% deemed-cost allowance above €27,360 is partly conditional on evidencing actual expenses (Art. 31.º n.º 13). Other coefficients apply to goods sales (0.15), other services (0.35), etc.
€200,000 of annual gross income●Verified · A self-employed taxpayer is covered by the simplified regime while annual gross income (Category B) does not exceed €200,000; above that, organised accounting (contabilidade organizada) is required. A taxpayer may always opt out of the simplified regime into organised accounting.
25% standard withholding on income from the professional activities in the Art. 151.º table (11.5% for certain listed professions)●Verified · Domestic clients that keep organised accounting withhold 25% on Art. 151.º professional-services invoices (11.5% for a narrower list, e.g. certain agents/sportspeople). A self-employed worker whose prior-year Category B income did not exceed €15,000 is exempt from withholding (dispensa de retenção). This is the authoritative rate — some guides state 23% in error.
4% per year●Verified · The general statutory civil interest rate (juros legais / juros de mora civis) is 4%/year, fixed by Portaria n.º 291/2003 under Código Civil Art. 559.º and still in force in 2026. It is the default rate for late civil debts (including late rent) and the reference for the compensatory / juros indemnizatórios due on delayed tax refunds. Commercial (juros comerciais) and tax-specific rates are set separately.
Código Civil Art. 559.º n.º 1; Portaria n.º 291/2003, de 8 de abril
The applicant must not have been a Portuguese tax resident in any of the prior 5 years, and must not have previously benefited from the NHR or IFICI regimes●Verified ·
Registration under the IFICI regime must be requested by 15 January of the year following the year in which the person becomes a Portuguese tax resident.●Verified · The 15 January cut-off is the IFICI registration deadline used consistently across the regime and this site. It is stated here as "15 January of the year following the year of becoming a Portuguese tax resident"; treat the exact "year following" framing as faithful-paraphrase rather than a verbatim statutory quote — the precise wording of the annual registration window is set by the IFICI procedural rules (Portaria n.º 352/2024/1) and the AT registration instructions.
EBF Art. 58.º-A; Portaria n.º 352/2024/1
Mais-Valias — Imóveis, Valores Mobiliários e Criptoativos (CIRS)
50% of the gain is included in taxable income and taxed at the Art. 68.º marginal rates; a full exemption applies on reinvestment of a main-home (own-home) sale●Verified ·
Held under 365 days: taxable at 28%. Held 365 days or more: exempt (for non-professional holders)●Verified · The 365-day exemption applies to non-professional activity; professional/business crypto activity is taxed under Category B.
When the asset has been held for more than 24 months, the acquisition value is multiplied by a currency-devaluation coefficient (coeficiente de desvalorização da moeda) before the gain is computed. The coefficients are set annually by a Ministry of Finance Portaria.●Verified · Mechanism only — no specific coefficient is asserted here, as the table is republished each year by Portaria (most recently Portaria n.º 382/2025/1, de 11 de novembro, for assets disposed of in 2025). The correction applies to real estate and certain other assets/rights held for more than two years (24 months) from acquisition to realisation.
CIRS Art. 50.º
Rendimentos de Investimento — Dividendos e Juros (CIRS)
28% withholding tax (taxa liberatória); aggregation with other income is optional●Verified · If aggregation is elected, only 50% of dividends from Portuguese / EU companies is taxed (CIRS Art. 40.º-A).
