Portugal Tax Calculator 2026 — Net Salary After Tax

Gross (EUR)	Net Monthly	Net Annual	Tax Rate
EUR 12,000	EUR 890	EUR 10,680	11%
EUR 18,000	EUR 1,199	EUR 14,386	20.1%
EUR 28,000	EUR 1,748	EUR 20,981	25.1%
EUR 45,000	EUR 2,544	EUR 30,532	32.2%
EUR 70,000	EUR 3,600	EUR 43,206	38.3%

How Portugal taxes a salary in 2026

Portugal taxes employment income (IRS) on a 9-band scale, from 12.5% on the first €8,342 of taxable income to 48% above €86,634, plus a solidarity surcharge of 2.5% on taxable income above €80,000 (5% above €250,000).

Before tax, a specific deduction of €4,587 — or your social security contributions, if higher — comes off your salary. Social security is a flat 11% with no ceiling, and your employer pays 23.75% on top. Low salaries are protected: at the minimum wage, €12,880 a year, no income tax is due.

Where your salary goes

Annual amounts for a single employee without children, and the same €45,000 salary under IFICI.

	€18,000	€45,000	€45,000 Under IFICI
Gross salary	€18,000	€45,000	€45,000
Income tax (IRS)	−€1,884	−€9,768	—
Solidarity surcharge	€0	€0	—
General family expenses deduction	+€250	+€250	—
Social security (Segurança Social)	−€1,980	−€4,950	−€4,950
Income tax at the IFICI rate	—	—	−€8,010
Net per year	€14,386	€30,532	€32,040
Net per month	€1,199	€2,544	€2,670
Share of gross you keep	79.9%	67.8%	71.2%

Portugal income tax rates 2026

On taxable income per year, for one person.

Taxable income	Rate
Up to €8,342	12.5%
€8,342 – €12,587	15.7%
€12,587 – €17,838	21.2%
€17,838 – €23,089	24.1%
€23,089 – €29,397	31.1%
€29,397 – €43,090	34.9%
€43,090 – €46,566	43.1%
€46,566 – €86,634	44.6%
Over €86,634	48%

Social security contributions 2026

Share of gross salary, up to the yearly ceiling where there is one.

Contribution	Employee	Employer	Ceiling / year
Social security (Segurança Social)	11%	23.75%	None

Allowances, credits and surcharges

Specific deduction (dedução específica): €4,587 — Taken off employment income before tax, or your social security contributions if they are higher
Solidarity surcharge (taxa adicional de solidariedade): 2.5% — On taxable income between €80,000 and €250,000; 5% above that
Dependant deduction (per child): €600 — Taken off the tax itself
General family expenses deduction: €250 — 35% of invoiced personal spending, taken off the tax (assumed in full here)
Minimum income (mínimo de existência): €12,880 — Below this gross income no IRS is due; the relief fades out by about €15,900
IFICI regime (qualifying newcomers): 20% — Flat rate on qualifying employment income after the specific deduction, for 10 years; the normal scale can be chosen when it costs less

14 salaries, IRS Jovem and everyday expenses

Employees are paid 14 times a year: a holiday bonus before the summer holidays and a Christmas bonus by 15 December, both legal rights. The annual tax is the same, so enter your full annual salary; a monthly payslip is about a fourteenth of it.

People aged 35 or under in their first ten years of earning can use IRS Jovem, which exempts 100% of their employment income in the first year, 75% in years two to four, 50% in years five to seven and 25% in years eight to ten, up to €29,542.15 a year in 2026. It cannot be combined with IFICI and is not included in the figures on this page.

Everyone can also deduct 35% of their invoiced everyday spending, up to €250 a year, when shops put their tax number (NIF) on the receipt; the figures here assume the full amount.

IFICI, the 20% regime for qualified newcomers

IFICI replaced the non-habitual resident regime in 2024. It taxes qualifying employment income at a flat 20% for ten years, after the specific deduction, so the rate applies to a little less than your gross pay. Social security is still due in full.

You qualify if you become tax resident in Portugal, were not resident in any of the previous five years, have never used the non-habitual resident regime or IFICI, and work in an eligible activity: higher-education teaching and research, highly qualified jobs at companies that invest or export, certified start-ups and research and development roles, among others. You register on the Portal das Finanças by 15 January of the year after becoming resident.

The regime is optional: in your annual return you can choose the normal scale instead, which costs less on lower salaries — this calculator uses whichever is cheaper. Foreign employment and investment income is generally exempt while it lasts.

On €45,000 a year, net pay is €2,544 a month without it and €2,670 a month under IFICI.

What changed in 2026

•Band limits up 3.51%; the first band now ends at €8,342 (was €8,059).
•Rates of the second to fifth bands cut by 0.3 points, the second from 16% to 15.7%.
•Specific deduction up from €4,462.15 to €4,587.
•Minimum income reference up from €12,180 to €12,880, with the minimum wage at €920 a month (was €870).
•IRS Jovem cap up from €28,737.50 to €29,542.15.
•Unchanged — social security rates, the solidarity surcharge, child deductions and IFICI.

What this calculator assumes

~Single, no dependants, living in mainland Portugal, filing individually.
~The full €250 everyday-expenses deduction; no health, education or housing deductions.
~Not using IRS Jovem.
~The IFICI column assumes your job qualifies; when the normal scale costs less, it is used instead.
~The gross salary includes the holiday and Christmas bonuses.

Sources

Rules checked against these sources in October 2026. Every figure on this page is computed by the same code as the calculator above. How we verify tax rules. For binding advice, ask a tax adviser.

FAQ

Portugal Tax Calculator

How much of my salary do I keep in Portugal? +

A single employee earning €18,000 a year keeps €1,199 a month on average (79.9% of gross); on €45,000 it is €2,544 a month (67.8%). Paid in 14 instalments, each payslip is about a fourteenth of the annual net.

Is IFICI always better than the normal scale? +

No. IFICI charges 20% on your pay after the specific deduction, while the normal scale starts at 12.5%, so on lower salaries the scale costs less — and you can choose it in your annual return. On €45,000 a year IFICI raises net pay from €2,544 to €2,670 a month.

Can I use IRS Jovem after moving to Portugal? +

If you are 35 or younger at the end of the year, within your first ten years of earning and not using IFICI or the old non-habitual resident regime, yes — the law sets no nationality condition. The exemption is 100% in the first year and then 75%, 50% and 25%, up to €29,542.15 a year.

Why are Portuguese salaries paid 14 times? +

The holiday and Christmas bonuses are legal rights, each worth about a month's pay. Both pay social security, and income tax is withheld on each separately, but the annual tax is the same as if the salary were paid in 12.

Do foreigners pay Portuguese social security? +

Yes: 11% for the employee and 23.75% for the employer, whatever your nationality, and IFICI does not reduce it. Workers posted from another EU country, the EEA, Switzerland or the UK with an A1 certificate can stay in their home system for up to 24 months.

When do I become a tax resident in Portugal? +

After spending more than 183 days in Portugal in any 12-month period starting or ending in the year, or by having a home there that you intend to keep as your habitual residence. Residence starts on the first day of your stay; non-residents pay a flat 25% on Portuguese employment income.

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