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
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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