dedução à coleta
Published 4 November 2026, 18:37
dedução à coleta (deduction from the tax assessed)
A deduction taken not from income but from the IRS already calculated. That is why it is worth more than an ordinary allowance: a €174 deduction means €174 less tax to pay. The flip side is that the deduction cannot exceed the tax itself: if the IRS assessed is small, part of the deduction is simply lost.
Where you come across it. The final calculation in the IRS return and in the nota de liquidação.
Each category has its own ceiling (education €800, health €1,000), and each household also has an overall cap on deductions, which depends on income.
Official website: info.portaldasfinancas.gov.pt
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