Portugal: union dues are dapat dikurangkan with a 100% uplift, capped at 1% of Gaji Kotor.

Salary-only model. IRS Jovem uses the official pembebasan schedule and cap. IFICI and legacy NHR apply the 20% special tarif 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.