Portugal Income Tax Calculator 2026
“A solid service with a very competitive price”
“Another selling point is the fact that AnchorLess is available in multiple languages”
“In my opinion, I would recommend using a company such as anchorless.io”
“Let AnchorLess handle the admin for you so you can enjoy your new life in Portugal.”
“A solid service with a very competitive price”
“Another selling point is the fact that AnchorLess is available in multiple languages”
“In my opinion, I would recommend using a company such as anchorless.io”
“Let AnchorLess handle the admin for you so you can enjoy your new life in Portugal.”
How much tax do you pay in Portugal?
As a tax resident of Portugal, you pay income tax (IRS) at 12.5% to 48% on the slices of your taxable income, plus 11% social security as an employee. On a €50,000 salary, that leaves about €33,064 a year, or €2,362 a month paid 14 times; with IFICI, about €35,600.
- Income tax runs from 12.5% to 48%, slice by slice, with a surcharge above €80,000.
- IFICI (NHR 2.0) taxes eligible work income at a flat 20% for 10 years.
- Up to 35, IRS Jovem exempts part of your work income for your first 10 years of work.
Detailed tax simulator: every income, year by year
Free with your AnchorLess account
What the detailed tax simulator adds
All your incomes together
IFICI or NHR, income by income
Every euro explained, as a PDF
Not sure which regime applies to you?
IFICI, NHR or IRS Jovem: a licensed tax lawyer reviews your situation in a 40-minute call.
How to get your full tax estimate in 3 steps
Create your free account
Answer 4 quick questions
Add what you earn
From the detailed simulator · sample figures
Your income tax, bracket by bracket, the way the tax office counts
How is income tax calculated in Portugal?
Portugal taxes the income of its tax residents on a progressive scale: the more you earn, the higher the rate on the top slice of your income. The tax office works it out in three steps, and so does the calculator.
1. From gross to taxable income
An employee deducts their social security (11%) or €4,587, whichever is higher. A freelancer is taxed on part of their turnover.
2. The progressive tax brackets
Each slice of taxable income is taxed at its bracket's rate, from 12.5% to 48%, plus a solidarity surcharge above €80,000.
3. Special regimes: IFICI, NHR, IRS Jovem
IFICI and NHR replace the scale with 20% on eligible income. IRS Jovem exempts part of a young worker's income.
Portugal income tax rates and brackets for 2026
The rates below apply to taxable income earned in 2026, declared between April and June 2027. Each rate applies only to the slice of income inside its bracket.
| Taxable income | Rate on the slice |
|---|---|
| Up to €8,342 | 12.5% |
| €8,342 to €12,587 | 15.7% |
| €12,587 to €17,838 | 21.2% |
| €17,838 to €23,089 | 24.1% |
| €23,089 to €29,397 | 31.1% |
| €29,397 to €43,090 | 34.9% |
| €43,090 to €46,566 | 43.1% |
| €46,566 to €86,634 | 44.6% |
| Over €86,634 | 48% |
The 2026 IRS cut voted in October
On 9 October 2026, Parliament voted to cut the rates of brackets 1 to 6 for all 2026 income, to 12.2%, 15.2%, 20.7%, 23.6%, 30.6% and 34.6%. They apply once the Government's decree-law is published. This calculator will switch to them on that day.
The solidarity surcharge above €80,000
Above €80,000 of taxable income, a solidarity surcharge adds 2.5% on the part up to €250,000, and 5% beyond.
Sources: Código do IRS, articles 68.º and 68.º-A; State Budget for 2026. Checked on 21 October 2026.
What is the net salary in Portugal? Examples for 2026
What an employee keeps of a yearly gross salary, after income tax and social security, on the standard scale and with IFICI.
| Gross a year | Net a year | Net a month (×14) | With IFICI |
|---|---|---|---|
| €20,000 | €15,492 | €1,107 | €14,717 |
| €30,000 | €21,889 | €1,564 | €21,617 |
| €40,000 | €27,451 | €1,961 | €28,517 |
| €50,000 | €33,064 | €2,362 | €35,600 |
| €75,000 | €45,421 | €3,244 | €53,400 |
| €100,000 | €57,442 | €4,103 | €71,200 |
Why the monthly net is divided by 14
Salaries in Portugal are usually paid 14 times a year: twelve months, plus a holiday allowance and a Christmas allowance. By agreement, some employers spread them over the twelve months instead.
What is IFICI (NHR 2.0), and how does it change your tax?
Who qualifies for IFICI?
People who become tax residents in Portugal and work in a qualifying job: research, a certified startup, or highly qualified roles in eligible companies. It doesn't cover pensions, and you apply by 15 January of the year after you become resident.
What is NHR, and is it still available?
The non-habitual resident regime (NHR) is closed to new applicants. If you registered in time, you keep it for its 10 years: 20% on eligible Portuguese work income, and 10% on foreign pensions.
Only part of your income qualifies? Set IFICI income by income in the detailed simulator.
What is IRS Jovem? Lower tax for under-35s
Young workers up to 35 pay no income tax on part of their work income for their first 10 years of work, up to €29,542 a year. The share exempt falls over time:
| Year of work | Income exempt |
|---|---|
| 1st year | 100% |
| 2nd to 4th year | 75% |
| 5th to 7th year | 50% |
| 8th to 10th year | 25% |
The detailed simulator shows how your tax changes year by year as the exemption falls. IRS Jovem in Portugal: how it works
How much tax do freelancers pay in Portugal (recibos verdes)?
A freelancer on recibos verdes is taxed under the simplified regime: only part of their turnover counts as taxable income, then it goes through the same brackets as a salary.
The simplified regime: the part of your turnover that is taxed
| Activity | Part taxed |
|---|---|
| Professional services (consultant, developer, architect…) | 75% |
| Other services | 35% |
| Sales of goods, restaurants, hotels | 15% |
Your first two years of activity
In your first year, the taxed part is halved; in your second, it is cut by a quarter. Social security starts in the 12th month of a first activity.
How are pensions taxed in Portugal?
A pension is taxed on the progressive scale, after a deduction of €4,587, and carries no social security. IFICI doesn't cover pensions. Under the old NHR regime, foreign pensions are taxed at 10%.
Are you a tax resident in Portugal?
The calculator assumes you are. You are generally a tax resident if you spend more than 183 days in Portugal in a 12-month period, or if you have a home there that you seem to intend to keep as your habitual residence. A tax resident declares their worldwide income in Portugal; a tax treaty usually avoids paying twice.
What this calculator leaves out
- Several incomes at once, and dividends: use the detailed simulator.
- Joint filing for couples, and deductions for children, health, education, housing and rent.
- The Azores and Madeira, which have lower rates.
- Capital gains, rents and crypto.
For these, a tax lawyer can work out your real figure. Book a tax consultation
Talk to a tax expert in Portugal
Do you qualify for IFICI?
A tax expert checks whether your job and your employer qualify for the 20% rate, before the 15 January deadline.
Talk to a tax lawyer
In a 40-minute call, a licensed Portuguese tax lawyer reviews your tax situation: several incomes, income from abroad, a family.
File your IRS for 2026
From 1 April 2027, an OCC-certified accountant files your return, foreign income included. One flat fee: €359.
FAQ
Still need help? Chat to get answers from the AnchorLess team.
Chat with us
How much tax do you pay in Portugal on a €50,000 salary?
How much tax do you pay in Portugal on a €50,000 salary?
What is the income tax rate in Portugal?
What is the income tax rate in Portugal?
Are salaries in Portugal paid 14 times a year?
Are salaries in Portugal paid 14 times a year?
Is NHR still available in Portugal?
Is NHR still available in Portugal?
Do I pay tax in Portugal on income from abroad?
Do I pay tax in Portugal on income from abroad?
When do I file my 2026 tax return?
When do I file my 2026 tax return?
Is there a more detailed version of this calculator?
Is there a more detailed version of this calculator?
Is this tax advice?
Is this tax advice?
See your full tax picture in Portugal
Several incomes, every tax explained, a PDF to keep: the detailed tax simulator is free with an AnchorLess account.
AnchorLess is not a bank, accountant, tax advisor, investment advisor, or law firm, nor are we a government or official government website. We act as an intermediary, helping connect you with accredited professionals and streamlining administrative processes for your relocation in Europe.
MOVE TO PORTUGAL
Services
Guides
MOVE TO SPAIN
Services
Guides
MOVE TO ITALY
Services
MOVING IN EUROPE
Guides
Free tools
© 2022 - 2026 anchorless.io, all rights reserved.
How much is social security in Portugal?
An employee pays 11% of their gross salary; the employer pays another 23.75% on top, which never comes out of the salary. A self-employed worker pays 21.4% of 70% of their income from services, declared every quarter. A first registration only takes effect in the 12th month of activity, so there is nothing to pay in roughly the first year.
Salaried and freelance at the same time? The detailed simulator adds both, with each one's social security.