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No special regime

Legal basis

Standard CIRS

Eligibility

• All Portuguese tax residents by default

No special regime

You are taxed under the standard Portuguese IRS rules without any preferential flat rate or foreign-income exemption. All income is aggregated (englobamento) at the progressive bracket rates, with category-specific exceptions where the law allows autonomous taxation (e.g., 28% on Cat. E investment income).

This is the baseline used to compute the standard scenario. The optimizer still applies any per-category benefits (rental duration reductions, crypto ≥ 365-day exemption, simplified regime coefficients) when computing the optimized scenario.