Published: 4/15/2026 • Last reviewed: 4/28/2026 • 6 min read
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.[^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.