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Portugal Municipal IRS Rates 2026

Under Lei 73/2013, each municipality votes how much of the 5% IRS participation ceiling to retain. The remainder is returned to residents as a credit. Municipalities giving the maximum credit (retaining 0%) are listed first.

Total municipalities

292

With IRS credit

207

No credit (full retention)

85

Municipality Resident credit Retained
Agueda 5.0% 0.0% Details →
Aguiar da Beira 5.0% 0.0% Details →
Albufeira 5.0% 0.0% Details →
Alcoutim 5.0% 0.0% Details →
Alijo 5.0% 0.0% Details →
Aljezur 5.0% 0.0% Details →
Almeida 5.0% 0.0% Details →
Arganil 5.0% 0.0% Details →
Arronches 5.0% 0.0% Details →
Belmonte 5.0% 0.0% Details →
Boticas 5.0% 0.0% Details →
Calheta (Açores) 5.0% 0.0% Details →
Calheta (Madeira) 5.0% 0.0% Details →
Carrazeda de Ansiães 5.0% 0.0% Details →
Castanheira de Pera 5.0% 0.0% Details →
Figueira de Castelo Rodrigo 5.0% 0.0% Details →
Fronteira 5.0% 0.0% Details →
Funchal 5.0% 0.0% Details →
Gavião 5.0% 0.0% Details →
Lagos 5.0% 0.0% Details →
Lisboa 5.0% 0.0% Details →
Loule 5.0% 0.0% Details →
Manteigas 5.0% 0.0% Details →
Montalegre 5.0% 0.0% Details →
Mortagua 5.0% 0.0% Details →
Oleiros 5.0% 0.0% Details →
Oliveira do Bairro 5.0% 0.0% Details →
Pampilhosa da Serra 5.0% 0.0% Details →
Penamacor 5.0% 0.0% Details →
Penedono 5.0% 0.0% Details →
Ponta do Sol 5.0% 0.0% Details →
Ponte de Lima 5.0% 0.0% Details →
Porto Moniz 5.0% 0.0% Details →
Resende 5.0% 0.0% Details →
S. Vicente 5.0% 0.0% Details →
Sabrosa 5.0% 0.0% Details →
Sabugal 5.0% 0.0% Details →
Santa Cruz das Flores 5.0% 0.0% Details →
Santana 5.0% 0.0% Details →
Valença 5.0% 0.0% Details →
Velas 5.0% 0.0% Details →
Vila Flor 5.0% 0.0% Details →
Vila do Bispo 5.0% 0.0% Details →
Vinhais 5.0% 0.0% Details →
Santa Marta de Penaguião 4.5% 0.5% Details →
Castelo Branco 4.3% 0.8% Details →
Ansião 4.0% 1.0% Details →
Armamar 4.0% 1.0% Details →
Cadaval 4.0% 1.0% Details →
Chamusca 4.0% 1.0% Details →
Ferreira do Zezere 4.0% 1.0% Details →
Lajes das Flores 4.0% 1.0% Details →
Macedo de Cavaleiros 4.0% 1.0% Details →
Obidos 4.0% 1.0% Details →
Ovar 4.0% 1.0% Details →
Pedrogão Grande 4.0% 1.0% Details →
Ribeira Grande 3.5% 1.5% Details →
Tondela 3.5% 1.5% Details →
Cabeceiras de Basto 3.0% 2.0% Details →
Caldas da Rainha 3.0% 2.0% Details →
Lagoa (Algarve) 3.0% 2.0% Details →
Mirandela 3.0% 2.0% Details →
Monção 3.0% 2.0% Details →
S. Pedro do Sul 3.0% 2.0% Details →
Alcobaça 2.8% 2.2% Details →
Alter do Chão 2.5% 2.5% Details →
Alvaiazere 2.5% 2.5% Details →
Benavente 2.5% 2.5% Details →
Castelo de Vide 2.5% 2.5% Details →
Coruche 2.5% 2.5% Details →
Estremoz 2.5% 2.5% Details →
Gois 2.5% 2.5% Details →
Idanha-a-Nova 2.5% 2.5% Details →
Marvão 2.5% 2.5% Details →
Miranda do Douro 2.5% 2.5% Details →
Mogadouro 2.5% 2.5% Details →
Monchique 2.5% 2.5% Details →
Mondim de Basto 2.5% 2.5% Details →
Moura 2.5% 2.5% Details →
Mourão 2.5% 2.5% Details →
Murça 2.5% 2.5% Details →
Nisa 2.5% 2.5% Details →
Ourique 2.5% 2.5% Details →
Paredes de Coura 2.5% 2.5% Details →
Pombal 2.5% 2.5% Details →
Porto 2.5% 2.5% Details →
Porto de Mos 2.5% 2.5% Details →
Povoação 2.5% 2.5% Details →
Proença-a-Nova 2.5% 2.5% Details →
Seia 2.5% 2.5% Details →
Sertã 2.5% 2.5% Details →
Tavira 2.5% 2.5% Details →
Vale de Cambra 2.5% 2.5% Details →
Viana do Alentejo 2.5% 2.5% Details →
Vila Nova de Gaia 2.5% 2.5% Details →
Vila Pouca de Aguiar 2.5% 2.5% Details →
Vila de Rei 2.5% 2.5% Details →
Albergaria-a-Velha 2.3% 2.8% Details →
Anadia 2.0% 3.0% Details →
Arcos de Valdevez 2.0% 3.0% Details →
Barrancos 2.0% 3.0% Details →
Braga 2.0% 3.0% Details →
Camara de Lobos 2.0% 3.0% Details →
Castro Daire 2.0% 3.0% Details →
Castro Marim 2.0% 3.0% Details →
Celorico da Beira 2.0% 3.0% Details →
Estarreja 2.0% 3.0% Details →
Fafe 2.0% 3.0% Details →
Figueiro dos Vinhos 2.0% 3.0% Details →
Marco de Canaveses 2.0% 3.0% Details →
Mertola 2.0% 3.0% Details →
Mesão Frio 2.0% 3.0% Details →
Moimenta da Beira 2.0% 3.0% Details →
Montemor-o-Novo 2.0% 3.0% Details →
Peniche 2.0% 3.0% Details →
Redondo 2.0% 3.0% Details →
Santa Cruz da Graciosa 2.0% 3.0% Details →
Sever do Vouga 2.0% 3.0% Details →
Vila Nova de Cerveira 2.0% 3.0% Details →
Vila Viçosa 2.0% 3.0% Details →
Vizela 2.0% 3.0% Details →
Portalegre 1.8% 3.3% Details →
Setubal 1.7% 3.3% Details →
Amadora 1.5% 3.5% Details →
Bombarral 1.5% 3.5% Details →
Lourinhã 1.5% 3.5% Details →
Odemira 1.5% 3.5% Details →
Penacova 1.5% 3.5% Details →
Ponta Delgada 1.5% 3.5% Details →
Ponte de Sor 1.5% 3.5% Details →
Portimão 1.5% 3.5% Details →
Santo Tirso 1.5% 3.5% Details →
Sintra 1.5% 3.5% Details →
Viseu 1.5% 3.5% Details →
Arruda dos Vinhos 1.4% 3.6% Details →
Guarda 1.3% 3.8% Details →
Porto Santo 1.3% 3.8% Details →
Povoa de Lanhoso 1.3% 3.8% Details →
Torres Vedras 1.3% 3.8% Details →
Alcacer do Sal 1.0% 4.0% Details →
Almodovar 1.0% 4.0% Details →
Alvito 1.0% 4.0% Details →
Baião 1.0% 4.0% Details →
Batalha 1.0% 4.0% Details →
Borba 1.0% 4.0% Details →
Bragança 1.0% 4.0% Details →
Castro Verde 1.0% 4.0% Details →
Celorico de Basto 1.0% 4.0% Details →
Condeixa-a-Nova 1.0% 4.0% Details →
Elvas 1.0% 4.0% Details →
Evora 1.0% 4.0% Details →
Felgueiras 1.0% 4.0% Details →
Ferreira do Alentejo 1.0% 4.0% Details →
Gouveia 1.0% 4.0% Details →
Grandola 1.0% 4.0% Details →
Lamego 1.0% 4.0% Details →
Lousada 1.0% 4.0% Details →
Lousã 1.0% 4.0% Details →
Machico 1.0% 4.0% Details →
Mangualde 1.0% 4.0% Details →
Mação 1.0% 4.0% Details →
Miranda do Corvo 1.0% 4.0% Details →
Montijo 1.0% 4.0% Details →
Murtosa 1.0% 4.0% Details →
Nelas 1.0% 4.0% Details →
Olhão 1.0% 4.0% Details →
Penalva do Castelo 1.0% 4.0% Details →
Ponte da Barca 1.0% 4.0% Details →
Povoa de Varzim 1.0% 4.0% Details →
S. João da Pesqueira 1.0% 4.0% Details →
Santa Cruz 1.0% 4.0% Details →
Tabuaço 1.0% 4.0% Details →
Terras de Bouro 1.0% 4.0% Details →
Torres Novas 1.0% 4.0% Details →
Trofa 1.0% 4.0% Details →
Vila Praia da Vitoria 1.0% 4.0% Details →
Vouzela 1.0% 4.0% Details →
Rio Maior 0.6% 4.4% Details →
Santa Comba Dão 0.6% 4.4% Details →
Abrantes 0.5% 4.5% Details →
Alcanena 0.5% 4.5% Details →
Caminha 0.5% 4.5% Details →
Cascais 0.5% 4.5% Details →
Crato 0.5% 4.5% Details →
Espinho 0.5% 4.5% Details →
Faro 0.5% 4.5% Details →
Figueira da Foz 0.5% 4.5% Details →
Horta 0.5% 4.5% Details →
Ilhavo 0.5% 4.5% Details →
Mafra 0.5% 4.5% Details →
Monforte 0.5% 4.5% Details →
Montemor-o-Velho 0.5% 4.5% Details →
S. João da Madeira 0.5% 4.5% Details →
Santarem 0.5% 4.5% Details →
Serpa 0.5% 4.5% Details →
Vila Franca de Xira 0.5% 4.5% Details →
Vila Nova da Barquinha 0.5% 4.5% Details →
Vila Nova de Famalicão 0.5% 4.5% Details →
Vila Real 0.5% 4.5% Details →
Loures 0.4% 4.7% Details →
Alenquer 0.3% 4.7% Details →
Oeiras 0.3% 4.7% Details →
Aveiro 0.3% 4.8% Details →
Barcelos 0.3% 4.8% Details →
Campo Maior 0.3% 4.8% Details →
Guimarães 0.3% 4.8% Details →
Matosinhos 0.3% 4.8% Details →
Alandroal 0.0% 5.0% Details →
Alcochete 0.0% 5.0% Details →
Aljustrel 0.0% 5.0% Details →
Almada 0.0% 5.0% Details →
Almeirim 0.0% 5.0% Details →
Alpiarça 0.0% 5.0% Details →
Amarante 0.0% 5.0% Details →
Amares 0.0% 5.0% Details →
Angra do Heroismo 0.0% 5.0% Details →
Arraiolos 0.0% 5.0% Details →
Barreiro 0.0% 5.0% Details →
Beja 0.0% 5.0% Details →
Cantanhede 0.0% 5.0% Details →
Carregal do Sal 0.0% 5.0% Details →
Cartaxo 0.0% 5.0% Details →
Castelo de Paiva 0.0% 5.0% Details →
Chaves 0.0% 5.0% Details →
Coimbra 0.0% 5.0% Details →
Constancia 0.0% 5.0% Details →
Covilhã 0.0% 5.0% Details →
Cuba 0.0% 5.0% Details →
Entroncamento 0.0% 5.0% Details →
Esposende 0.0% 5.0% Details →
Fornos de Algodres 0.0% 5.0% Details →
Freixo de Espada a Cinta 0.0% 5.0% Details →
Fundão 0.0% 5.0% Details →
Golegã 0.0% 5.0% Details →
Gondomar 0.0% 5.0% Details →
Lagoa (Açores) 0.0% 5.0% Details →
Lajes do Pico 0.0% 5.0% Details →
Leiria 0.0% 5.0% Details →
Madalena 0.0% 5.0% Details →
Maia 0.0% 5.0% Details →
Marinha Grande 0.0% 5.0% Details →
Meda 0.0% 5.0% Details →
Melgaço 0.0% 5.0% Details →
Mira 0.0% 5.0% Details →
Mora 0.0% 5.0% Details →
Nazare 0.0% 5.0% Details →
Nordeste 0.0% 5.0% Details →
Odivelas 0.0% 5.0% Details →
Oliveira de Azemeis 0.0% 5.0% Details →
Oliveira de Frades 0.0% 5.0% Details →
Oliveira do Hospital 0.0% 5.0% Details →
Ourem 0.0% 5.0% Details →
Palmela 0.0% 5.0% Details →
Paredes 0.0% 5.0% Details →
Paços de Ferreira 0.0% 5.0% Details →
Penafiel 0.0% 5.0% Details →
Penela 0.0% 5.0% Details →
Peso da Regua 0.0% 5.0% Details →
Pinhel 0.0% 5.0% Details →
Portel 0.0% 5.0% Details →
Reguengos de Monsaraz 0.0% 5.0% Details →
Ribeira Brava 0.0% 5.0% Details →
Ribeira de Pena 0.0% 5.0% Details →
S. Bras de Alportel 0.0% 5.0% Details →
S. Roque do Pico 0.0% 5.0% Details →
Salvaterra de Magos 0.0% 5.0% Details →
Santa Maria da Feira 0.0% 5.0% Details →
Santiago do Cacem 0.0% 5.0% Details →
Satão 0.0% 5.0% Details →
Seixal 0.0% 5.0% Details →
Sernancelhe 0.0% 5.0% Details →
Sesimbra 0.0% 5.0% Details →
Sobral de Monte Agraço 0.0% 5.0% Details →
Soure 0.0% 5.0% Details →
Sousel 0.0% 5.0% Details →
Tabua 0.0% 5.0% Details →
Tarouca 0.0% 5.0% Details →
Tomar 0.0% 5.0% Details →
Torre de Moncorvo 0.0% 5.0% Details →
Vagos 0.0% 5.0% Details →
Valongo 0.0% 5.0% Details →
Valpaços 0.0% 5.0% Details →
Vendas Novas 0.0% 5.0% Details →
Vidigueira 0.0% 5.0% Details →
Vieira do Minho 0.0% 5.0% Details →
Vila Franca do Campo 0.0% 5.0% Details →
Vila Nova de Foz Coa 0.0% 5.0% Details →
Vila Nova de Poiares 0.0% 5.0% Details →
Vila Real de Santo Antonio 0.0% 5.0% Details →
Vila Velha de Rodão 0.0% 5.0% Details →
Vila do Porto 0.0% 5.0% Details →
Vimioso 0.0% 5.0% Details →

Source: Portal das Finanças (AT), 2026 municipal IRS participation rates. Legal basis: Lei 73/2013, Art. 26. Municipalities not listed retain the full 5% and give residents no credit.

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