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Portugal Income Tax Calculator

Enter your taxable income to estimate your Portuguese IRS, the 11% Social Security contribution and take-home pay across multiple tax years.

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Tax Calculator

Portugal — 2026 Tax Year

2026 Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Portugal Income Tax Calculator

This Portugal income tax calculator estimates your personal income tax (IRS) on the mainland (Continente) progressive scale based on the taxable income and tax year you choose. Pick 2023, 2024, 2025 or 2026 — Portugal cut its lower- and middle-band rates in both 2024 and 2025, so the same income is taxed a little less each year. The mainland scale has nine bands from 12.5% to 48%, and the official tables apply a "deductible portion" (parcela a abater) that produces exactly the marginal-bracket result shown here. The calculator reports your effective rate, marginal rate and a full bracket breakdown, plus your estimated take-home after the 11% employee Social Security contribution.

  1. Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
  2. Enter your annual taxable income in euros (rendimento coletável — income after the specific deduction).
  3. Keep the filing status as Individual — the joint declaration with the family coefficient is not modelled.
  4. Click Calculate to see your IRS, effective rate and marginal rate.
  5. Review the band-by-band breakdown and your estimated take-home after the 11% Social Security contribution.

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How the Portuguese IRS scale works

Portugal taxes resident income on a progressive mainland (Continente) scale of nine bands, and only the income within each band is taxed at that band’s rate. The official tables express each band as a marginal rate plus a "deductible portion" (parcela a abater), so the tax equals taxable income × the band rate − the deductible — which is mathematically identical to the marginal-bracket method this calculator uses. For example, on €30,000 of taxable income in 2025 the tax is 12.5% on the first €8,059, then 16%, 21.5%, 24.4% and 31.4% on the next slices, then 34.9% on the part above €28,400, totalling about €6,464 — an effective rate near 21.5%, well below the 34.9% marginal rate.

2025 mainland (Continente) IRS scale with the deductible portion
Taxable income (€)Marginal rateDeductible portion (parcela a abater)
0 – 8,05912.5%€0
8,059 – 12,16016%€282.07
12,160 – 17,23321.5%€950.91
17,233 – 22,30624.4%€1,450.67
22,306 – 28,40031.4%€3,011.98
28,400 – 41,62934.9%€4,006.10
41,629 – 44,98743.1%€7,419.54
44,987 – 83,69644.6%€8,094.51
Over 83,69648%€10,939.90

The 2024 and 2025 IRS rate cuts

Portugal lowered its IRS rates two years running. In 2023 the first band was 14.5%; the 2024 State Budget cut it to 13.25% and the 2025 Budget cut it again to 12.5%, while several middle bands were reduced and their thresholds widened — for example the sixth band fell from 37% to 34.9%. The 2026 State Budget (OE2026) carried the 2025 structure forward with indexed thresholds and small reductions to two middle bands (16% → 15.7% and 21.5% → 21.2%). The practical effect is that the same €30,000 of taxable income is taxed about €7,801 in 2023, €7,066 in 2024, €6,464 in 2025 and €6,260 in 2026 — a steady fall you can see by switching years in the calculator.

Social Security, the solidarity rate and your region

On top of income tax, an employee pays a flat 11% of gross pay to Segurança Social, with no upper ceiling, while the employer adds a further 23.75%; this calculator subtracts the 11% employee share from your take-home. Two things it does not encode but you should know about: a high earner also pays an additional solidarity rate (taxa adicional de solidariedade) of 2.5% on taxable income above €80,000 and 5% above €250,000, and the autonomous regions of the Azores (Açores) and Madeira apply reduced IRS rates, so residents there pay less than the mainland scale shown here. Treat the result as a mainland estimate.

Effective versus marginal tax rate

Your effective tax rate is your total IRS divided by your income — your true average. Your marginal rate is the rate on your next euro, set by the highest band you reach. On €30,000 of taxable income in 2025 your marginal rate is 34.9% but your effective IRS rate is only about 21.5%, because the lower 12.5%, 16%, 21.5%, 24.4% and 31.4% bands apply first. Knowing the gap helps you judge the real after-tax value of a raise, a bonus or extra freelance work, since only the part of the income that crosses into a higher band is taxed at that higher rate.

Worked examples

Individual, taxable €15,000, 2025

Inputs: €15,000 taxable income

Result: ~€2,274 IRS · 15.2% effective · 21.5% marginal · take-home ~€11,076 after 11% Social Security

Individual, taxable €30,000, 2025

Inputs: €30,000 taxable income

Result: ~€6,464 IRS · 21.5% effective · 34.9% marginal · take-home ~€20,236 after 11% Social Security

Individual, taxable €30,000, 2026

Inputs: €30,000 taxable income

Result: ~€6,260 IRS · 20.9% effective · 34.9% marginal — lower than 2025 after the OE2026 band cuts

Glossary

IRS
Imposto sobre o Rendimento das Pessoas Singulares — Portugal’s personal income tax.
Rendimento coletável
Taxable income — the income figure the IRS scale is applied to after the specific deduction.
Escalões do IRS
The progressive IRS bands; the mainland scale has nine bands from 12.5% to 48%.
Parcela a abater
The deductible portion in the official tables; tax = income × band rate − this amount, equal to the marginal-bracket result.
Dedução específica
The €4,104 minimum specific deduction for employment income (or the social-security paid, if higher); not applied here.
Segurança Social
Portugal’s social security; employees pay a flat, uncapped 11% of gross pay (the employer adds 23.75%).
Coeficiente conjugal
The family coefficient for joint taxation, which halves the taxable income before applying the scale; not modelled here.
Taxa adicional de solidariedade
An extra 2.5% on taxable income above €80,000 and 5% above €250,000; documented but not encoded.
Effective tax rate
Total IRS owed divided by total income — your true average tax rate.
Marginal tax rate
The tax rate applied to your next euro of income, set by the highest band you reach.

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