Portugal education expense deductions for IRS

In Portugal, taxpayers can deduct 30% of education and training expenses from their IRS, up to a global limit of 800 euros, though certain conditions may allow for an increase in this limit.

Eligible expenses include nursery schools, kindergartens, tuition fees, school books, school cafeteria meals, private tutoring, and professional training. Services provided by teachers, trainers, and tutors are also deductible if they meet Tax Authority requirements and are properly invoiced.

The classification of school supplies depends on the economic activity of the vendor. Purchases from specialized stationery stores are typically categorized as education expenses, whereas similar purchases from supermarkets may be classified as general family expenses on the e-Fatura portal.

Additionally, students studying away from home may be eligible to deduct a portion of their rent as education expenses, provided they meet the specific criteria to be classified as a displaced student.