About
The Portuguese Tax Optimizer is a free, single-page interactive tool that lets you configure your full income picture and see your most tax-efficient outcome: each income stream taxed via its most favourable legal route, including any active special regime.
Results update live as you edit. The tool shows your effective tax rate, a per-category breakdown, and a grid of strategy cards that light up when your situation triggers them.
It covers every IRS category used by residents — employment (A), self-employment (B), investment income (E), rental income (F), capital gains (G), and pensions (H) — across standard residency and three special regimes: NHR Legacy, IFICI / NHR 2.0, and IRS Jovem.
Data & scope
Tax brackets, deduction caps, regime rules, and coefficients are all versioned and kept separate from the calculation engine — no magic numbers. The current build uses 2026 IRS brackets and the 2025 IAS value (€522.50).
The engine is fully covered by unit tests, including end-to-end preset scenarios that assert effective-rate ranges.
Special regimes
Strategies
- IFICI / NHR 2.0 — 20% Flat Rate — Art. 58-A EBF, Portaria 352/2024
- NHR Legacy — Foreign Income Exemption — Art. 16(8)–(12) CIRS (transitional)
- NHR Legacy — 10% Foreign Pension — Art. 72(12) CIRS
- IRS Jovem — Youth Exemption — Art. 2-B CIRS
- Simplified Regime (Cat. B) — Art. 31 CIRS
- Long-Term Rental Reduction — Art. 72(2)–(5) CIRS
- Moderate-Rent Program — 10% Rate — Art. 72(2) CIRS
- Crypto ≥ 1 Year — Exempt — Art. 10(1)(k) + (19) CIRS
- Flat 28% on Investment Income — Art. 72(1) CIRS
- PPR Contribution Credit — Art. 21 EBF
- Donation Credit — Art. 63 EBF
- Foreign Tax Credit (DTT) — Art. 81 CIRS
Disclaimer
Educational use only. Not tax advice. Consult a certified Portuguese accountant (contabilista certificado) before making financial decisions.