About
The Portuguese Tax Optimizer is an interactive calculator that compares two ways of structuring your Portuguese personal income tax (IRS):
- Standard — every income stream aggregated (englobamento) at progressive IRS rates.
- Optimized — each stream taxed via its most favourable route: autonomous flat rates where beneficial, the simplified regime for Cat. B, rental duration reductions, capital-gains holding exemptions, and any active special regime.
Data sources & scope
Tax brackets, deduction caps, regime rules and coefficients all live in
versioned content files (src/content/tax-rules/*.yaml) — no
magic numbers in the calculation engine. The current build uses
2026 IRS brackets and the
2025 IAS value (€522.50).
The engine is fully covered by Vitest unit tests, including end-to-end preset scenarios that assert effective-rate ranges.
Special regimes
Strategies
- 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
Disclaimer
Educational use only. Not tax advice. Consult a certified Portuguese accountant (contabilista certificado) before making financial decisions.