Education and professional training expenses
- Name of the instrument - Local language
- Despesas de educação e formação
- Name of the instrument - English translation
- Education and professional training expenses
- Scheme ID
- 178
- Country
- Portugal
- Reporting year
- 2015
- Type of instrument
- Tax incentive for individuals
- Type of entry
- Single instrument
- Short description
Individuals may deduct up to 30% of their education and training expenses from their personal income tax up to a maximum of EUR 800 for a given household. The scheme covers expenses in early childhood education and care, schools and other education institutions and services. Therefore, the data available refers only partially to the field of adult learning.
- Short description of the related instruments
nap
- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
- nap
- Relevance
- Key scheme
- Legal basis
Decree-Law nr 442-A/88 of November 30th (Personal Income Tax (IRS) Code), art. 83 - Decreto-Lei 442-A/88, de 30 de Novembro (Código do Imposto sobre o rendimento das pessoas singulares), Artigo 83. Decree-Law 198/2001 of 3 July, art. 83 - Decreto-Lei 198/2001 de 3 de Julho, Artigo 83. Law 82-E/2014 of December 31, art. 78-D (Lei n.º 82-E/2014, de 31 de dezembro, Artigo 78-D).
- Year of implementation
- 2001
- Year of latest amendment
- 2014
- Operation/management
Tributary and Customs Authority (Ministry of Finance)
- Eligible group(s)
Persons paying income tax and their dependents.
- Group(s) with preferential treatment
None
- Education and training eligible
The scheme covers expenses in early childhood education and care, schools and other education institutions and services, corresponding to any education level, when provided by institutions from the national education system or other institutions recognised by relevant ministries including entities providing vocational education and training.
- Source of financing and collection mechanism
State (loss of tax revenue)
individual- Financing formula and allocation mechanisms
Deduction from the tax due of 30% of the education and training expenses of any member of the household, up to a maximum of EUR 800.
- Eligible costs
Fees and other costs related to education and training (such as cost of materials - handbooks, schoolbooks)
- Frequency of the use
Each year
- Volumes of funding
The volumes of deduction reached in 2012: EUR 276 000 000; EUR 294 000 000 in 2011; EUR 302 000 000 in 2010.
- Beneficiaries/take up
The number of beneficiary households were 839 304 in 2012, 859 549 in 2011 and 870 153 in 2010.
- Organisation responsible for monitoring/evaluation
Tributary and Customs Authority (Ministry of Finance).
- Monitoring/evaluation reports available
Statistics on income taxes, http://info.portaldasfinancas.gov.pt/pt/dgci/divulgacao/estatisticas/es…
- Most relevant webpage - in English
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/F2D76036-A62A-4BEF-9A…
- Most relevant webpage - local language
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/AE5AF935-8B87-49EF-A7…
- Sources
Law 82-E/2014, http://info.portaldasfinancas.gov.pt/NR/rdonlyres/AE5AF935-8B87-49EF-A7…
Statistics Tributary and Customs Authority, http://info.portaldasfinancas.gov.pt/pt/dgci/divulgacao/estatisticas/es…
- Short description
- Short description of the related instruments
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Relevance
- Legal basis
- Year of implementation
- Year of latest amendment
- Operation/management
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Frequency of the use
- Volumes of funding
- Beneficiaries/take up
- Organisation responsible for monitoring/evaluation
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Sources