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PPR Contribution Credit
By Taxpert Editorial · Last reviewed: 26 April 2026
- Legal basis
- Art. 21 EBF
- Benefit key
- pprCredit
Primary source
Diário da República — EBF Art. 21 →What it does
Contributions to a Plano Poupança-Reforma (PPR) generate a 20% IRS credit, capped by age:
- Under 35: €400/year
- 35–50: €350/year
- Over 50: €300/year
To get the maximum credit, contribute €2,000 (under 35), €1,750 (35–50), or €1,500 (over 50).
Watch-outs
Early withdrawals (before retirement, illness, or other allowed events) trigger clawback of the credit plus penalties.
Related
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