Portugal
Practicing sport can also reduce the IRS
Publication: ECO
Author: Elsa Costa
Source published: 27/10/2026, 10:30:13 UTC
Briefing created: 27/10/2026, 10:44:42 UTC
Based on a feed excerpt; full article content has not been acquired. Source evidence retrieved 27/10/2026, 10:41:24 UTC.
Briefings
A Portuguese tax system allows families to deduct 30% of the VAT paid on sports club memberships and fitness center expenses from their income tax liability, subject to a 250 euro annual cap. This measure incentivizes physical activity by making sports-related costs partially deductible, with specific CAE codes (85510, 93120, 93130) required for eligibility. The deduction applies to the VAT amount, not the total membership fee, and requires official invoices with the taxpayer's NIF number.
Key points
- Families can deduct up to 30% of the VAT paid on sports club memberships and fitness center expenses from their income tax liability.
- The deduction is capped at 250 euros per family and applies only to VAT amounts, not total membership fees.
Context
This fiscal incentive aims to promote healthy lifestyles by making sports-related costs partially deductible, recognizing the importance of physical activity for public health. The measure operates within Portugal's tax framework, specifically under Article 78-F of the Income Tax Code, requiring official invoices with the taxpayer's NIF number for eligibility.
Limitations
Eligibility depends on specific CAE codes (85510, 93120, 93130) and requires official invoices with the taxpayer's NIF number. The 30% rate applies only to the VAT amount, not the total membership fee. The 250 euro cap applies per family, and incorrect classification in the e-fatura portal may require correction within defined deadlines.
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