# IRS or IRC? Deducting mileage in Portugal by tax regime

> Self-employed vs company: each case has its own rules. Practical guide.

**Author:** Inês Pereira — Portuguese Tax Specialist (AT)  
**Published:** 2026-04-09  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/irs-or-irc-deducting-mileage-in-portugal-by-tax-regime

**TL;DR:** Summary IRS simplified (no deduction), IRS organised (actual costs or €0.40/km), IRC via tax-free reimbursement to the worker (€0.40/km) or via company car (subject to autonomous taxation).

- Self-employed vs company: each case has its own rules.
- Summary IRS simplified (no deduction), IRS organised (actual costs or €0.40/km), IRC via tax-free reimbursement to the worker (€0.40/km) or via company car (subject to autonomous taxation).
- Avoid double reimbursement and report personal use.

## Summary

IRS simplified (no deduction), IRS organised (actual costs or €0.40/km), IRC via tax-free reimbursement to the worker (€0.40/km) or via company car (subject to autonomous taxation).[^circ-74] Avoid double reimbursement and report personal use.

## Sources

- [Código do IRC — tributações autónomas](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/circ_rep/Pages/cap-iv.aspx) — AT (2026-04-28)