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Portugal Individual - Deductions

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Employment expenses

Union fees paid to Portuguese trade unions (in the part that does not constitute a direct contribution for health, education, elderly support, home, insurance, or social security benefits) may be deducted against employment or pension income. The deduction is 150% of total fees, up to a limit of 1% of the taxpayer’s gross employment or pension income.

Deductions against rental income

The concept of deductible expenses encompasses all the expenses effectively incurred and paid by taxpayers in order to obtain or assure rental income, excluding the financial costs, depreciation, furniture, household appliances, decorations, and comfort accessories. Regarding properties in a horizontal proprietorship, other mandatory expenses incurred by the owner of each fraction will be also deductible.

The expenses incurred in the 24 months prior to the beginning of the lease/rent, concerning repair and maintenance expenses of the property, can also be deducted, provided that during such period the property has not been used for another purpose than the lease.

Personal allowances

In Portugal, personal allowances take the form of tax credits (see the Other tax credits and incentives section for more information).


Last Reviewed - 01 July 2019

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Jaime Esteves Title = Jaime Esteves width=55px
Jaime EstevesTax Lead Partner+351 213 599 601
Leendert Verschoor Title = Leendert Verschoor width=55px
Leendert VerschoorPartner, Transfer Pricing / Human Resources / International Tax Structuring+351 213 599 631
Ana Duarte Title = Ana Duarte width=55px
Ana DuarteDirector, Human Resources+351 213 599 625
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