The donations deduction in the 2026 Portuguese IRS is 25% of donation expenses, with uplifts of 130% (social, cultural) or 140% (environmental, sporting, educational). Overall cap: 15% of IRS tax due (art. 63 EBF).

Patronage Statute uplifts 2026

Social and cultural: 130%. Environmental, sporting, educational: 140%.

Eligible entities

IPSS, public-benefit NGOs, accredited museums, recognised cultural foundations, sports clubs with public-utility status, universities, schools, hospitals, research centres and recognised churches.

How to declare

In Annex H of Modelo 3, identifying the entity NIF, patronage type, amount and receipt number.