--- title: "Autonomous Taxation in Corporate Income Tax (IRC): What it is and How to Reduce the Impact" description: "Autonomous taxation (tributações autónomas) can significantly impact your company's Corporate Income Tax (IRC). Learn what they are, which expenses they..." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "Autonomous Taxation in Corporate Income Tax (IRC): What it is and How to Reduce the Impact", "description": "Autonomous taxation (tributações autónomas) can significantly impact your company's Corporate Income Tax (IRC). 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Autonomous Taxation in Corporate Income Tax (IRC): What it is and How to Reduce the Impact [Back to blog](/en/blog) [IRC](/en/blog?tag=irc) # Autonomous Taxation in Corporate Income Tax (IRC): What it is and How to Reduce the Impact GY [Grupo Your](/en/blog?author=Grupo%20Your) 14 June 2026· 1 min read Share ![Autonomous Taxation in Corporate Income Tax (IRC): What it is and How to Reduce the Impact por Grupo Your - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-tributacoes-autonomas-irc-como-reduzir.jpg "Autonomous Taxation in Corporate Income Tax (IRC): What it is and How to Reduce the Impact por Grupo Your - Grupo Your Contabilidade") ## In this article - [What they are](#what-they-are) - [Which expenses they apply to](#which-expenses-they-apply-to) - [Vehicles are the most common case](#vehicles-are-the-most-common-case) - [How to legally reduce the impact](#how-to-legally-reduce-the-impact) - [The aggravation due to losses](#the-aggravation-due-to-losses) Autonomous taxation (tributações autónomas) is one of the points that most surprises business owners when they receive their Corporate Income Tax (IRC) bill. Even companies operating at a loss may have to pay autonomous taxation. Understanding how they work helps in better planning. ### What they are Autonomous taxation (tributações autónomas) are taxes levied on certain company expenses, regardless of whether there is a profit or not. They were created to discourage expenses considered high-risk or difficult to control, and they are paid under Corporate Income Tax (IRC). ### Which expenses they apply to They apply, among others, to expenses with light passenger vehicles (whose rates vary according to the value and type of vehicle), representation expenses, per diems (ajudas de custo) and mileage not invoiced to clients, undocumented charges, and certain payments to entities in more favourable tax regimes. ### Vehicles are the most common case Company vehicles are, by far, the most frequent source of autonomous taxation. The applicable rate depends on the acquisition cost and the type of motorisation, generally being lower for electric vehicles and higher for high-value combustion vehicles. ### How to legally reduce the impact Always document expenses, because undocumented expenses are heavily penalised. Consider the motorisation of vehicles, as electric ones receive more favourable treatment. Evaluate whether certain expenses should be borne by the company or personally. And plan throughout the year, not just at year-end. ### The aggravation due to losses Companies with a tax loss may see their autonomous taxation rates increased. This is another reason to closely monitor the situation throughout the financial year. At Grupo Your, we analyse your company's expense structure and identify legal ways to reduce autonomous taxation. Talk to us to optimise your IRC. 0 0 Share ### Get the latest tax news Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox. Subscribe I agree to receive email communications from Grupo Your. I can unsubscribe at any time. My data will be processed according to the [privacy policy](/en/privacy-policy). ### Need help with your company? Talk to us and receive a proposal tailored to your business. [Company Formation](/en/company-formation)[Accounting](/en/accounting)[Payroll](/en/payroll)[Tax Consulting](/en/tax-consulting) ### More on IRC [View all](/en/blog?tag=irc) [ ![New Autonomous Taxation Simulator 2026 por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-simulador-tributacao-autonoma-2026.jpg "New Autonomous Taxation Simulator 2026 por Pedro Flores - Grupo Your Contabilidade") #### New Autonomous Taxation Simulator 2026 Calculate how much your company pays in autonomous taxation on vehicles, representation, per diems and more. ![](/images/authors/pedro-flores.png)Pedro Flores · 16 Jul ](/en/blog/new-autonomous-taxation-simulator-2026) ### Recent articles [View blog](/en/blog) [ ![Working from home and selling it: the tax authority demands an exclusivity the law does not require por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-uso-profissional-habitacao-propria-permanente-irs.jpg "Working from home and selling it: the tax authority demands an exclusivity the law does not require por Pedro Flores - Grupo Your Contabilidade") irs #### Working from home and selling it: the tax authority demands an exclusivity the law does not require ![](/images/authors/pedro-flores.png)Pedro Flores · 20 Aug ](/en/blog/working-from-home-capital-gains-own-permanent-residence-pit)[ ![IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-imi-aimi-2026-prazos-como-reduzir.jpg "IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable por Pedro Flores - Grupo Your Contabilidade") Impostos sobre o Património #### IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable ![](/images/authors/pedro-flores.png)Pedro Flores · 5 Aug ](/en/blog/property-tax-imi-aimi-2026-deadlines-reduction)[ ![Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-premios-produtividade-valorizacao-salarial-2026.jpg "Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) ![](/images/authors/pedro-flores.png)Pedro Flores · 4 Aug ](/en/blog/productivity-bonuses-salary-increase-tax-benefits-2026)[ ![Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-alojamento-local-fiscalidade-2026.jpg "Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations por Pedro Flores - Grupo Your Contabilidade") Fiscalidade #### Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations ![](/images/authors/pedro-flores.png)Pedro Flores · 3 Aug ](/en/blog/short-term-rental-taxation-portugal-2026)[ ![Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-mais-valias-venda-casa-irs-2026.jpg "Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) por Pedro Flores - Grupo Your Contabilidade") IRS #### Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) ![](/images/authors/pedro-flores.png)Pedro Flores · 2 Aug ](/en/blog/capital-gains-property-sale-irs-portugal-2026)[ ![Autonomous Taxation in 2026: How Much Does a Company Car Really Cost por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-tributacao-autonoma-2026-viatura-empresa.jpg "Autonomous Taxation in 2026: How Much Does a Company Car Really Cost por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Autonomous Taxation in 2026: How Much Does a Company Car Really Cost ![](/images/authors/pedro-flores.png)Pedro Flores · 1 Aug ](/en/blog/autonomous-taxation-2026-company-car-portugal) Explore by topic [IRC](/en/blog?tag=irc) Grupo Your ### What can we do for you? 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