Building a PPR (Plano Poupança Reforma) Portfolio in Portugal in 2026 — A Practical Guide to the 20% IRS Tax Credit, the €400/€350/€300 Age-Banded Caps, the 5- and 8-Year Lock-In and the Categoria H Withdrawal Mechanics
A practical guide to Portugal's PPR (Plano Poupança Reforma) — the 20% IRS tax credit, the €400/€350/€300 age-banded caps, the 5- and 8-year lock-in, the 8% withdrawal tax, the Categoria H Modelo 3 reporting flow and how the PPR stacks against the state pension and IFICI.