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How much do I get per km?
Enter the km of each trip in your own car, how many trips you make in the month and what the company pays per km. You see what you receive, how much of it is exempt from IRS (personal income tax) and Segurança Social (Portuguese social security), and how much becomes taxable.
Per trip
- Km
- 120 km
- You receive
- €48.00
- Exempt from IRS and SS
- €48.00
- Taxable
- €0.00
In the month
- Km
- 480 km
- You receive
- €192.00
- Exempt from IRS and SS
- €192.00
- Taxable
- €0.00
Exempt limit in 2026: €0.40/km in your own car (Portaria 1553-D/2008). Tolls and parking are not included.
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How it's calculated
For each trip, you receive the km times the company's rate per km. The same km times the lower of two amounts is exempt: the company's rate or the €0.40 limit. The rest is taxable. Each trip is rounded to the cent and the month is the sum of the trips, as in the mapa de kms (mileage log) Selfcare generates.
Example: 100 km at €0.50 gives €50.00, of which €40.00 is exempt and €10.00 taxable. Even the exempt part must be declared by the company in the DMR-AT (monthly pay return to the tax authority), under code A22.
Frequently asked questions
How much is exempt per km in 2026?+
€0.40 per km in your own car, the amount in Portaria 1553-D/2008, kept by Portarias 280/2022 and 107-A/2023. The company can pay more, but the excess is employment income, with IRS and Segurança Social.
Which trips count?+
The ones you make on company business, away from your usual workplace, in a car that's yours or belongs to someone other than the company. Your commute doesn't count. Nor does a company car, or a car on the company's renting or leasing.
Are tolls and parking included in the €0.40?+
No. They're separate expenses, reimbursed against an invoice.
What do you need for the exemption to be accepted?+
A log with the name of the person who travelled, the places, the reason and the date, the length of stay, the amount, the number plate, the vehicle's owner and the km driven. Without it, the amount may be treated as income.
Does the company pay anything else?+
Exempt km not billed to clients are subject to 5% tributação autónoma (a separate tax charge) in IRC, corporate income tax, or 15% if the company has a tax loss. That's a cost for the company, not the employee.
What about ajudas de custo?+
That's a separate allowance (per diem), for the meals and accommodation of a trip, calculated from the times. Work it out in the ajudas de custo calculator.
In Selfcare, this calculation does itself
Each employee records the month's trips, the team leader approves and the company pays with expenses, in a single transfer. The PDF log is ready to sign.