Maria Inês Assis and Joana Monteiro de Oliveira explain how single-parent families can benefit more under the IRS
In 2025, single-parent families are entitled to an extra benefit under the Portuguese personal income tax (IRS). However, to access it, they needed to have declared their household composition and parental custody status to the tax authorities back in February.
Maria Inês Assis and Joana Monteiro de Oliveira, partner and senior associate lawyer respectively at Abreu Advogados, emphasised to ECO that “the taxpayer must ensure that the information relating to their household is correctly registered with the Portuguese Tax Authority (Autoridade Tributária – AT), including the children’s place of residence and the percentage of expenses to be deducted.”
The digital newspaper explains that the IRS Code allows single-parent families to deduct 45% of expenses incurred by any household member, up to a total of €335. This represents a 10-percentage point increase – or €85 more – than the standard 35% deduction available to other taxpayers, which is capped at €250.
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