IRS Consignment in Portugal: Give 1% of Your Tax to a Cause at No Cost to You

Did you know you can support a charity, a cultural association or an environmental organisation through your IRS — without paying a cent more? It’s called IRS consignment (consignação do IRS). Here’s how it works.

💚 What Is It?

When you file your IRS return, you can choose to give 1% of your assessed IRS to an eligible entity. That amount comes from the tax the State would receive — not from your pocket. Your tax bill or refund stays exactly the same.

🏛️ Which Entities Are Eligible?

Only entities registered and validated by the tax authority for that year, such as:

  • Private social solidarity institutions (IPSS)
  • Religious organisations
  • Cultural associations
  • Environmental organisations (NGOs)
  • Youth and student associations
  • Other entities with public utility status, under the law

The list is published every year on the Portal das Finanças (search for “Consignação”).

🧾 The VAT Option

You can also give the VAT deduction you’d get from invoices (restaurants, hairdressers, car repairs, gyms and similar) to the same entity. In this case, there’s a cost: you give up that deduction, so your refund is lower or your tax is higher.

📋 How to Do It

  • In the IRS return (Modelo 3), on the front page (Rosto), in Table 11
  • Enter the NIF of the chosen entity
  • Tick whether you also want to give the VAT benefit
  • Automatic IRS: select the entity before confirming — you can’t change it afterwards

You can only choose one entity per year (per taxpayer).

❓ Who Can Do It?

Any taxpayer who files an IRS return with tax assessed. If your tax is zero, 1% of zero is zero — but you can still consign the VAT benefit.

💡 Practical Tips

  • Choose a cause you care about — it’s free.
  • Check the entity’s NIF on the official list before filing.
  • Think twice about the VAT option — that one costs you money.

🚀 Final Considerations

IRS consignment is one of the simplest ways to support a cause in Portugal: 1% of your tax goes to the entity of your choice, at no cost to you. It takes a minute in your return.

📢 Expert Advice: Decide your consignment before you file — especially with automatic IRS, where you can’t change it after confirming.

Need help with your IRS return? Step Inside Portugal’s tax team can prepare it for you — find out more about our tax services here. ✨


This article is for general information only and doesn’t constitute tax advice. It reflects the rules as of October 2026.

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