Portugal Tax Strategies
Legal strategies for reducing your Portuguese income tax, each grounded in the CIRS tax code. Click any strategy to read the full explanation, legal basis, and eligibility conditions.
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
See how these strategies affect your tax bill
The calculator flags which strategies apply to your situation and shows the potential saving for each.
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