Private tutoring can count as an education expense for IRS. The tax authority sets out three conditions
Fees paid to a private tutor (explicador) can count as an education expense for IRS, the tax authority (Autoridade Tributária, AT) has reminded taxpayers (Notícias ao Minuto). There are three conditions:
- the tutor is self-employed (issues recibos verdes) and registered with the tax authority under activity code 8010 — explicador; - the invoice (fatura) is issued without IVA; - the invoice carries the NIF of the child being taught, not the parent's.
Log in to e-Fatura with the child's NIF, find the invoice and check that it is in the "Education" (Educação) category. The deduction is 30% of education expenses, usually capped at €800 per family.
An invoice without the child's NIF or with IVA will not count as an education expense. Ask the tutor for a correct invoice straight away, for each lesson or each month.
The tax authority advises against leaving invoices unchecked until the end of the year and suggests checking them in the e-Fatura app, where you can confirm all invoices from one supplier at once. How to assign invoices to categories and what to do if one is missing is explained in our guide How to reduce IRS through e-Fatura, receipts and tax deductions.
