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IAS — Indexante dos Apoios Sociais
Social support index. Used as a reference value for computing various tax and social security thresholds in Portugal.
The IAS (Indexante dos Apoios Sociais) is an annual reference value used in Portugal to index various social support payments, tax thresholds, and social security limits. For 2026, the IAS is €522.50/month or €6,270/year. In the tax context, IAS is most relevant for: (1) the Social Security self-employed contribution cap — maximum SS contributions are based on 12 × IAS, (2) certain specific deduction calculations in the IRS, and (3) determining eligibility thresholds for some means-tested benefits. When tax rules cite an amount in multiples of IAS (e.g., '2 × IAS'), multiply by the current IAS value to get the actual euro amount.
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