{"id":4763,"date":"2026-04-09T09:50:58","date_gmt":"2026-04-09T09:50:58","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4763"},"modified":"2026-04-09T10:57:21","modified_gmt":"2026-04-09T10:57:21","slug":"tax-deductions-for-dependents-portugal","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/tax-deductions-for-dependents-portugal\/","title":{"rendered":"Tax Deductions for Dependents in Portugal: What You Need to Know to Optimise Your Tax Return"},"content":{"rendered":"<ol>\n<li>\n<h2><strong> Who qualifies as a dependent in Portugal?<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>For tax purposes, the following are considered dependents:<\/p>\n<ul>\n<li>Children, adopted children and stepchildren who are minors and not emancipated<\/li>\n<li>Young people up to age 25 who do not earn above the legal income threshold<\/li>\n<li>Dependents with a disability degree \u2265 60%, regardless of age<\/li>\n<li>Civil godchildren<\/li>\n<\/ul>\n<p>They must be part of the household and properly identified in the Modelo 3 tax return, namely in section 6B.<\/p>\n<ol start=\"2\">\n<li>\n<h2><strong> Fixed deductions per dependent<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>The Portuguese tax system provides automatic tax credits per dependent:<\/p>\n<ul>\n<li>\u20ac600 per dependent<\/li>\n<li>\u20ac300 per parent in cases of shared custody<\/li>\n<li>Important increases:\n<ul>\n<li>+\u20ac126 per dependent up to age 3<\/li>\n<li>+\u20ac300 for the second dependent (and onwards) up to age 6<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>These deductions are automatically applied by the Tax Authority after submission.<\/p>\n<ol start=\"3\">\n<li>\n<h2><strong> Other deductions related to dependents<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>In addition to fixed deductions, several expenses increased tax benefits:<\/p>\n<h3><strong>General family expenses<\/strong><\/h3>\n<ul>\n<li>35% of expenses up to \u20ac250 per taxpayer<\/li>\n<\/ul>\n<h3><strong>Education and training<\/strong><\/h3>\n<ul>\n<li>30% up to \u20ac800 (or \u20ac1,100 in specific cases such as displaced students)<\/li>\n<\/ul>\n<h3><strong>Healthcare<\/strong><\/h3>\n<ul>\n<li>15% up to \u20ac1,000<\/li>\n<\/ul>\n<h3><strong>Housing<\/strong><\/h3>\n<ul>\n<li>15% of rent up to certain limits<\/li>\n<\/ul>\n<p>These deductions are declared in Annex H of Modelo 3, and many are already pre-filled based on the <strong><em>e-fatura<\/em><\/strong> system.<\/p>\n<ol start=\"4\">\n<li>\n<h2><strong> Special situations to consider<\/strong><\/h2>\n<\/li>\n<\/ol>\n<h3><strong>Shared custody<\/strong><\/h3>\n<ul>\n<li>Deductions are split between parents<\/li>\n<li>The dependent can only belong to one household, but benefits may be shared<\/li>\n<\/ul>\n<h3><strong>Dependents with disabilities<\/strong><\/h3>\n<ul>\n<li>Higher tax benefits<\/li>\n<li>Possibility of additional deductions for specific expenses<\/li>\n<\/ul>\n<h3><strong>Joint vs separate taxation<\/strong><\/h3>\n<ul>\n<li>Can impact the use of deductions<\/li>\n<li>Should be analysed on a case-by-case basis<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\n<h2><strong> How to correctly complete Modelo 3<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p>To ensure you do not miss tax benefits:<\/p>\n<ul>\n<li>Correctly identify all dependents in section 6B<\/li>\n<li>Confirm pre-filled data in Annex H<\/li>\n<li>Validate expenses in <strong><em>e-fatura<\/em><\/strong> before submission<\/li>\n<li>Assess the best option between joint or separate taxation<\/li>\n<\/ul>\n<p>A simple mistake can lead to losing hundreds of euros in deductions.<\/p>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>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.<\/p>\n<h3><strong>How <a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> can help<\/strong><\/h3>\n<p><strong><a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> <\/strong>has a specialised tax team that:<\/p>\n<ul>\n<li>Analyses your family and tax situation<\/li>\n<li>Ensures correct classification of dependents<\/li>\n<li>Maximises all available legal deductions<\/li>\n<li>Submits your tax return accurately and securely<\/li>\n<\/ul>\n<p>Avoid mistakes and maximise your refund with professional support.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2265 60%, regardless of age Civil godchildren They must [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4758,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4763"}],"version-history":[{"count":1,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4763\/revisions"}],"predecessor-version":[{"id":4764,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4763\/revisions\/4764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/4758"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}