despesas de educação
Published 4 November 2026, 21:42
despesas de educação (education expenses)
A category of IRS deductions: nursery, school and university fees, as well as books and school textbooks. You can deduct 30% of what you spend, up to an overall limit of €800 for the whole return, not per child. If the school or university is in the territórios do interior or in the Autonomous Regions, the share is 40% and the limit €1,000.
Where you come across it. At the till, when you ask for an invoice, and once a year in e-Fatura, when you sort receipts into categories.
On 12 September 2026 the tax office set out two conditions for a school purchase to count: the invoice must contain only goods at zero or reduced IVA (books and textbooks, 6%), and it must be issued by a business with a CAE code for education or book retail — a bookshop or a specialist papelaria. Goods at the standard 23% IVA rate — exercise books, pens, rucksacks, pencil cases, school uniform — do not belong in this category at all: they go under despesa geral e familiar, and there is no point moving them manually. Another condition remains unchanged: a receipt counts only if it carries the NIF of the child the expense is for.
Official website: faturas.portaldasfinancas.gov.pt