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To pay more taxes or not? For now the inclusion of property income for IRS purposes is still optional, but it will be mandatory.

The Government is working to move forward with the measure next year, but there is still no certainty. On the eve of the presentation of the State Budget Proposal for 2020 (OE2020), possible changes to the income taxation regime are discussed, so it is important to understand what will change and the effects when it comes to paying taxes.

In accordance with current IRS rules, taxable persons who receive property income from rental properties are subject to IRS calculated according to a fixed rate of 28%. However, although this is the rule regime, taxpayers may choose to subject property income to progressive IRS rates, in which case, property income will be included in the remaining income that is subject to progressive IRS rates. This option for bundling will be more advantageous when the taxpayer verifies that the application of progressive rates will result in a final rate lower than 28%.

Progressive Rates Table currently in effect:

Rendimento coletável (€)


Madeira Açores
Taxa (%) Parcela a abater Taxa (%) Parcela a abater Taxa (%) Parcela a abater
Até 7.091 14,5 11,60 10,15
+ 7.091 a 10.700 23 602,74 20,70 645,28 17,25 503,46
+ 10.700 a 20.261 28,5 1.191,24 26,50 1.265,88 21,38 944,84
+ 20.261 a 25.000 35 2.508,20 33,75 2.734,80 28 2.287,13
+ 25.000 a 36.856 37 3.008,20 35,87 3.264,80 29,6 2.687,13
+ 36.856 a 80.640 45 5.956,68 44,95 6.611,33 36 5.045,91
+ 80.640 48 8.375,88 48,00 9.070,85 38,4 6.981,27


Note that both in cases of taxation at the special rate of 28%, and in the case of the option for inclusion, before the application of the respective tax rates, all the charges actually borne by taxpayers are deducted from the property income received. expenses of a financial nature, and those related to depreciation and furniture, such as appliances and comfort or decoration items, as well as the Municipal Property Tax (AIMI).

The Government has been discussing in recent weeks the alteration of the rules in force, in the sense of introducing as a rule regime the mandatory inclusion of property income, these income being subject to taxation at progressive IRS rates.

If this change comes to be implemented, it will have no impact on taxpayers who already made the option for inclusion, on the other hand those who did not make this option, may see an increase in the IRS.

The foreseeable increase in tax in situations where taxation occurred at a special rate of 28%, it is important to note that being subject to the progressive rates of the IRS means that taxpayers will be able to benefit from the marital quotient (dividing the income by two to determine the rate) and deductions from collection, which does not happen with taxation at a fixed rate of 28%, therefore, the impact of this possible change cannot be seen only at the applicable rate.

In summary, the impact of this measure will depend on the situation of each taxable person or household, namely on the existence of other sources of income that are already subject to taxation at the progressive rates of the IRS and to benefit from the available amount of deductions for collection.

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