Autonomous Taxation Simulator 2026
Autonomous taxation in Portugal 2026 (Article 88 CIRC): passenger vehicles 10%-32.5% based on acquisition cost (€49k threshold), entertainment expenses 10%, undocumented travel allowances 5%, undocumented expenses 50%-70%. A 10pp surcharge applies if the company recorded a fiscal loss in the period. Paid on the expenses themselves, regardless of company profit — directly impacts final IRC tax.
Calculate autonomous taxation (tributações autónomas) on your company's expenses in Portugal 2026. These taxes apply regardless of whether the company makes a profit.
Autonomous Taxation Rates in Portugal (2026)
- Undocumented expenses: 50% (70% if exempt from IRC)
- Entertainment/representation: 10%
- Travel allowances (not billed to clients): 5%
- Vehicles ≤€37,500: 8% | €37,500–€45,000: 25% | above €45,000: 32%
- Electric vehicles ≤€62,500: 0% | above: 10%
- Bonuses/profit shares: 23% (if no Social Security contributions)
Companies with a tax loss (prejuízo fiscal) pay rates increased by 10 percentage points on most categories.