# Portugal's €0.40/km limit: what the AT accepts in 2026

> Practical summary of Portugal's tax-free per-km limit for own-vehicle reimbursement in 2026, with examples.

**Author:** Inês Pereira — Portuguese Tax Specialist (AT)  
**Published:** 2026-04-15  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/portugals-0-40-km-limit-what-the-at-accepts-in-2026

**TL;DR:** Practical summary of Portugal's tax-free per-km limit for own-vehicle reimbursement in 2026, with examples.

- Practical summary of Portugal's tax-free per-km limit for own-vehicle reimbursement in 2026, with examples.
- Summary Portugal keeps the €0.40/km tax-free reimbursement cap for own-vehicle business travel in 2026.
- Required documentation: itinerary slip with date, origin, destination, purpose, plate and kilometres.
- Anything above the cap is subject to IRS and Social Security contributions.

## Summary

Portugal keeps the €0.40/km tax-free reimbursement cap for own-vehicle business travel in 2026.[^at-irs-72] Required documentation: itinerary slip with date, origin, destination, purpose, plate and kilometres. Retention: 10 years. Anything above the cap is subject to IRS and Social Security contributions.

## Sources

- [Autoridade Tributária — Código do IRS, anexo (deslocações)](https://info.portaldasfinancas.gov.pt/) — Autoridade Tributária e Aduaneira (2026-04-28)