-
Who qualifies as a dependent in Portugal?
For tax purposes, the following are considered dependents:
- Children, adopted children and stepchildren who are minors and not emancipated
- Young people up to age 25 who do not earn above the legal income threshold
- Dependents with a disability degree ≥ 60%, regardless of age
- Civil godchildren
They must be part of the household and properly identified in the Modelo 3 tax return, namely in section 6B.
-
Fixed deductions per dependent
The Portuguese tax system provides automatic tax credits per dependent:
- €600 per dependent
- €300 per parent in cases of shared custody
- Important increases:
- +€126 per dependent up to age 3
- +€300 for the second dependent (and onwards) up to age 6
These deductions are automatically applied by the Tax Authority after submission.
-
Other deductions related to dependents
In addition to fixed deductions, several expenses increased tax benefits:
General family expenses
- 35% of expenses up to €250 per taxpayer
Education and training
- 30% up to €800 (or €1,100 in specific cases such as displaced students)
Healthcare
- 15% up to €1,000
Housing
- 15% of rent up to certain limits
These deductions are declared in Annex H of Modelo 3, and many are already pre-filled based on the e-fatura system.
-
Special situations to consider
Shared custody
- Deductions are split between parents
- The dependent can only belong to one household, but benefits may be shared
Dependents with disabilities
- Higher tax benefits
- Possibility of additional deductions for specific expenses
Joint vs separate taxation
- Can impact the use of deductions
- Should be analysed on a case-by-case basis
-
How to correctly complete Modelo 3
To ensure you do not miss tax benefits:
- Correctly identify all dependents in section 6B
- Confirm pre-filled data in Annex H
- Validate expenses in e-fatura before submission
- Assess the best option between joint or separate taxation
A simple mistake can lead to losing hundreds of euros in deductions.
Conclusion
Dependent-related tax deductions in Portugal represent a significant opportunity to reduce household tax burdens. However, to fully benefit, it is essential to understand the rules, validate information, and correctly complete the Modelo 3 tax return. Professional support can make a substantial difference in the final tax outcome.
How Nominaurea can help
Nominaurea has a specialised tax team that:
- Analyses your family and tax situation
- Ensures correct classification of dependents
- Maximises all available legal deductions
- Submits your tax return accurately and securely
Avoid mistakes and maximise your refund with professional support.
