🇵🇹 Portugal news, in English, every morning. Free. Subscribe
Sign in Subscribe

IRS

The Banco Alimentar Contra a Fome building in Ponta Delgada, São Miguel, with its blue sign above the loading bay and a woman walking past on the pavement.

Consignação do IRS in Portugal in 2026: A Practical Guide to Giving 1 Percent of Your Income Tax Away at No Cost to Yourself, the End-of-March Route, and the 5,517 Entities on the List

One line on the Portuguese tax return sends 1 percent of the IRS you already owe to a charity, a church or a cultural body instead of into the general budget. It costs you nothing. The IVA consignação sitting next to it costs you exactly what you give up, and the two get confused constantly.
The Portugal Brief
Tax forms, a folder and a calculator laid out on a desk

Becoming a Tax Resident in Portugal in 2026 — A Practical Guide to the 183-Day Rule, the Tax Domicile (Domicílio Fiscal), Double-Tax Treaty Tie-Breakers and the Tax Residency Certificate (Certificado de Residência Fiscal)

How you actually become a tax resident of Portugal: the 183-day rule, the habitual-home test, part-year residency, why domicílio fiscal is not the same thing, double-tax-treaty tie-breakers and how to get a certificado de residência fiscal.
The Portugal Brief
Sarmento Tethers the 2027 IRS-Cut Decision to the Próximos-Meses Macro and Public-Accounts Read at the DN Annual Conference — €40,000 Marginal-Rate Compression and the 2028 Derrama-Estadual Carve-Out on the Forward Calendar

Sarmento Tethers the 2027 IRS-Cut Decision to the Próximos-Meses Macro and Public-Accounts Read at the DN Annual Conference — €40,000 Marginal-Rate Compression and the 2028 Derrama-Estadual Carve-Out on the Forward Calendar

Finance Minister Joaquim Miranda Sarmento told the DN annual conference on 15 June 2026 that the 2027 IRS-cut decision will depend on the próximos-meses macro and public-accounts read, with the €40,000 marginal-rate compression and the 2028 derrama-estadual carve-out on the calendar.
The Portugal Brief
Triggering the Programa Regressar (Returning Resident Programme) in Portugal in 2026 — A Practical Guide to the Article 12.º-A CIRS 50% IRS Reduction, the €250,000 Income Ceiling, the Five-Year Non-Residency Window and the IEFP Relocation-Aid Pillar

Triggering the Programa Regressar (Returning Resident Programme) in Portugal in 2026 — A Practical Guide to the Article 12.º-A CIRS 50% IRS Reduction, the €250,000 Income Ceiling, the Five-Year Non-Residency Window and the IEFP Relocation-Aid Pillar

The Programa Regressar (Returning Resident Programme) is the umbrella label Portuguese authorities use for the package of fiscal and non-fiscal supports made available to former Portuguese residents — both Portuguese citizens who emigrated and any...
The Portugal Brief