Portugal Income Tax Calculator 2026
Calculate your exact net salary in Portugal after IRS (Imposto sobre o Rendimento das Pessoas Singulares) and social security. All 9 tax brackets. Updated Q1 2026.
Your employer pays an additional €11,875 (23.8% of gross). Total employment cost = €61,875.
How income tax works in Portugal
Income tax in Portugal is administered by the Autoridade Tributária e Aduaneira (AT) under IRS (Imposto sobre o Rendimento das Pessoas Singulares). Madeira and Azores have reduced rates. Calculator shows mainland rates.
Portugal uses a progressive schedule of 9 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (11.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Portugal pays salaries across 14 instalments — twelve monthly plus holiday and Christmas bonuses — so the monthly take-home in our calculator divides the annual net by 14.
Key tax dates in Portugal
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 30 June (IRS Automático available from April) |
| Withholding regime | IRS (Imposto sobre o Rendimento das Pessoas Singulares) |
Deductions and allowances
- ·General deduction €4,104
- ·Health expenses (15%)
- ·Housing loan interest
- ·Education expenses (30%)
Madeira and Azores have reduced rates. Calculator shows mainland rates.
Special tax regimes
IFICI regime (successor to NHR): 20% flat rate for qualifying professions — must apply within first tax year.
Read full guide →All 9 brackets for 2025
| # | Income Range (€) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | €0 — €8,059 | 13% | 22.6% |
| 02 | €8,059 — €12,160 | 16.5% | 23.4% |
| 03 | €12,160 — €17,233 | 22% | 25.1% |
| 04 | €17,233 — €22,306 | 25% | 26.7% |
| 05 | €22,306 — €28,400 | 32% | 28.8% |
| 06 | €28,400 — €41,629 | 35.5% | 32.9% |
| 07 | €41,629 — €44,987 | 43.5% | 33.7% |
| 08 | €44,987 — €83,696 | 45% | 41.5% |
| 09 | €83,696 — ∞ | 48% | — |
Source · Autoridade Tributária e Aduaneira (AT) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Portugal?+
Portugal applies progressive IRS (Imposto sobre o Rendimento das Pessoas Singulares) rates from 13.0% on the lowest band up to 48.0% on the highest, across 9 brackets in 2025.
How much social security do you pay in Portugal?+
Employees pay 11.0% of gross salary as social security. Madeira and Azores have reduced rates. Calculator shows mainland rates.
What is the IRS (Imposto sobre o Rendimento das Pessoas Singulares) personal allowance in Portugal?+
The main allowances are: General deduction €4,104; Health expenses (15%). See §03 for the full list.
When do you file taxes in Portugal?+
The filing deadline in Portugal is 30 June (IRS Automático available from April). Tax year runs 1 January to 31 December.
How much take-home pay on €20,000 gross in Portugal?+
On a €20,000 gross salary the effective rate is 25.9%, leaving approximately €14,818 net per year — about €1,058 per month across 14 payments. (For reference: €50,000 gross nets €32,496.)
Does Portugal have any special tax regimes for expats?+
IFICI regime (successor to NHR): 20% flat rate for qualifying professions — must apply within first tax year.
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