The health expenses deduction in the 2026 Portuguese IRS is 15% of eligible expenses, capped at 1,000€ per household (art. 78-C CIRS).

Eligible expenses

Medical and dental consultations, tests, surgeries, physiotherapy, psychology, prescribed medicines, prostheses, ambulance transport, health insurance premiums.

e-Fatura

Health expenses appear pre-classified on the e-Fatura portal. Taxpayers must review and validate by 25 February.