How much can be directed to a church?

1% of the IRS assessed, since Law 42/2024 of 14 November, which applies to tax on income from 2024 onwards. Anyone still writing 0.5% is using outdated information.

Does it cost the taxpayer anything?

No. According to the Portal das Finanças, the taxpayer neither pays more tax nor receives a smaller refund, because the amount comes out of the share of tax that would have stayed with the State.

Who can direct their 1% to my church?

Any IRS taxpayer, member or not. The law treats directing it to a church and directing it to a charity or a solidarity institution (IPSS) as alternatives (article 32(4) and (6) of the Religious Freedom Law).

My church is not on the list. What now?

The list of entities is published by the AT on the Portal das Finanças. To appear, the church must have requested the tax benefit. Check the procedure and the request deadline with the AT.

When does the church get the money?

After the AT has assessed each taxpayer's tax. Check the actual transfer schedule with the AT.

Directing 1% of income tax to a church in Portugal

Directing 1% of income tax to your church in Portugal: how to join

By the Brado team · Published October 11, 2026 · Updated November 1, 2026 · 5 min read

IRS

Tax

30-second summary

Tema	Resposta
How much can be directed	1% of the IRS assessed, since Law 42/2024.
Does it cost the taxpayer anything	No: the amount comes out of the share of tax that would have stayed with the State.

For churches in Portugal.

Every taxpayer can direct 1% of the IRS they were already going to pay to a church or religious community established in Portugal. They pay no more tax and get no smaller refund. For your church to receive it, it must have requested the benefit from the Tax Authority (AT) and appear on the list of entities; after that, each person only needs to write the church’s NIF on their return.

What changed: from 0.5% to 1%

Law 42/2024 of 14 November raised the allocation (consignação) of IRS to 1% and amended article 32 of the Religious Freedom Law (Law 16/2001). The new percentage applies to IRS on income earned in 2024 and later years. If you find “0.5%” in material about churches, it is outdated. The 0.5% rate now remains only for youth and student associations.

Who can receive it

The law speaks of a “church or religious community established in the country” that has requested the tax benefit (article 32(4) of the Religious Freedom Law). In practice, the entity should be registered as a religious legal person in the Registo de Pessoas Coletivas Religiosas (RPCR) and make the request to the AT (check the form, the documents and the annual deadline for the request).

An association or informal group without that status cannot receive it.

How the church joins

Confirm the registration. Your entity must be registered as a religious legal person and have its own NIF.
Request the benefit from the AT. The procedure is set out in Portaria 298/2013 and in the Portal das Finanças instructions (check whether it has been amended).
Check that you are on the list. The AT makes a list of entities available on the Portal das Finanças. If your NIF is not there, taxpayers may not be able to choose it on the Portal.
Publicise the NIF. From here on, it is a communication job.

How people choose your church

According to the Portal das Finanças, there are three routes:

Pre-allocation. By the end of March, under “Dados do Agregado IRS > Entidade a Consignar IRS/IVA”, the person names the entity and the choice flows into the return automatically.
IRS Automático. The option must be ticked before submitting the proposal.
Modelo 3. In box 11 of the cover page, the person gives the type of entity (religious institution) and the NIF.

The dates of the IRS filing season change from year to year, so check them on the Portal das Finanças. Either way, the best time to talk about it is February and March.

Allocation is not a donation

They are two different mechanisms, and it helps not to confuse them when you communicate:

Criterion	Allocation (consignação)	Deductible donation
Does it cost the taxpayer money?	No, it comes from the share of tax that would have stayed with the State	Yes, the person gives money and deducts part of it in IRS
Legal basis	Religious Freedom Law, article 32(4)	EBF, article 63(2)
Is a donation receipt needed?	No, because it is not a donation	Yes, and the church reports it in Modelo 25

For deductible donations, see the guide on Modelo 25.

How to promote it without pressure

Say it in one sentence: “You can direct 1% of your income tax to our church, at no extra cost.”
Give the NIF in writing, on a card or on the website, and point to the Portal das Finanças for the choice.
Avoid asking who chose you. The less personal data you ask for, the less you have to protect (see the guide on GDPR in a church).
Promise nothing in return and do not run guilt campaigns.

What about Brado?

Brado does not make the request to the AT for you. What you can do is publish a simple news item on your church website with the NIF and instructions, and remind people of it in the app before the end of March. See the plans on Pricing and what the website and app include on Platform.

This is general information, not tax advice. Check your case with a certified accountant.