Portugal: union dues are deductible with a 100% uplift, capped at 1% of gross salary.

Salary-only model. IRS Jovem uses the official exemption schedule and cap. IFICI and legacy NHR apply the 20% special rate on eligible salary income. Foreign-income rules and extra eligibility checks are not modeled.

Portugal: post-2022 securities can get a partial exclusion after 2 or 8 years; holdings under 1 year may be aggregated at top incomes.