Gross salary is your annual or monthly income before income tax, social security, or any other mandatory deductions are applied. It is the figure most commonly quoted in job advertisements and salary surveys, but does not reflect what reaches your bank account.

The gap between gross and net varies enormously: a €80,000 gross salary in Germany yields roughly €48,000 net; in Portugal the same gross yields approximately €51,000 net, owing to lower marginal rates and different social security structures. Always convert to net before comparing salaries across countries.