Until February 15, 2024

Taxpayers must notify the Tax Authority about changes to their household – this is only necessary in the case of divorce, marriage, birth of a child, death of a spouse or change of permanent residence, for example.

Until February 26, 2024

Another important step is to check and validate pending invoices on the e-invoice portal. If there are invoices that are not yet registered on the portal, you must enter them manually. And you must also confirm that all invoices are entered in the correct sector of activity to guarantee the highest possible reimbursement.

This happens because the deduction percentages differ according to the category as shown below:

Health: the deduction is 15% up to a maximum of 1,000 euros and some must be duly justified with a medical prescription;

General and family expenses: 35% deduction, up to a limit of 250 euros. In the case of single-parent families, each member can deduct 45% of expenses up to a limit of 335 euros;

Training and education: expenses are deductible at 30% up to a maximum of 800 euros. The limit may rise to 1,000 euros in the case of students living away from home who are up to 25 years old and study more than 50 kilometres from their family's residence.

Invoices to consider regarding housing accommodation expenses:

House rent: 15% deduction up to a maximum of 502 euros;

Interest on housing loans contracted until December 31, 2011: maximum ceiling of 296 euros;

Household expenses: 25%, up to a limit of 403.75 euros.

Related articles: A guide to doing your own taxes in Portugal