Portugal Salary Calculator 2026

Calculate your Portuguese net salary after IRS, Segurança Social (TSU 11%), and optional NHR/IFICI regimes. Updated for 2026 brackets.

Your details

Gross pay

€

Tax regime

Take-home€30,456per year

Monthly take-home€2,538

Bi-weekly€1,171

Effective tax rate32.0%

Marginal rate47.0%

Annual breakdown

Gross income
€45,000
IRS (standard)(21.3%)
-€9,594
Social Security (TSU 11%)(11.0%)
-€4,950
Take-home pay(67.7%)
€30,456

Uses 2026 IRS brackets (continental Portugal). Açores and Madeira apply regional discounts (~20-30% lower). Read full disclaimer.

How Portuguese IRS works

Portugal taxes residents on worldwide employment income through IRS (Imposto sobre o Rendimento das Pessoas Singulares), a 9-bracket progressive system ranging from 13% to 48% in 2026. Gross salary is first reduced by a specific deduction (€4,350 minimum or actual Social Security paid, whichever is higher) before brackets apply.

Expats with qualifying employment can replace the progressive scale with a 20% flat regime under either NHR legacy (grandfathered only) or IFICI (new 2024 replacement). See our Portugal expat tax calculator for regime comparison.

2026 IRS brackets (continental Portugal)

Bracket	Taxable income	Rate
1º	Up to €8,059	13%
2º	€8,059–€12,160	16.5%
3º	€12,160–€17,233	22%
4º	€17,233–€22,306	25%
5º	€22,306–€28,400	32%
6º	€28,400–€41,629	35.5%
7º	€41,629–€44,987	43.5%
8º	€44,987–€83,696	45%
9º	Above €83,696	48%

Primary authority: Autoridade Tributária e Aduaneira.

Portugal salary FAQ

What are the 2026 IRS brackets in Portugal?

Portugal has 9 progressive IRS brackets in 2026: 13% (up to €8,059), 16.5%, 22%, 25%, 32%, 35.5%, 43.5%, 45%, and 48% (above €83,696). Açores and Madeira apply regional discounts (~20–30% lower). Source: Autoridade Tributária.

How does the NHR (Non-Habitual Resident) regime work?

NHR was closed to new applicants on 31 December 2023. Grandfathered residents with active registration keep the 20% flat rate on qualifying employment income (high value-added activities) for the remainder of their 10-year window. The replacement is IFICI.

What is IFICI and who qualifies?

IFICI (Incentivo Fiscal à Investigação Científica e Inovação) — introduced by Lei 82/2023 — replaces NHR for new residents from 2024. It offers 20% flat on employment income for qualifying professionals in scientific research, higher education, high-value tech roles, and certified startups. Registration with AT is required.

What is the TSU (Taxa Social Única)?

TSU is Portugal's Social Security contribution: 11% of gross salary on the employee side, 23.75% on the employer side. There is no income cap — every euro of employment income is taxed. Self-employed contribute ~21.4% of relevant income.

Do I pay IRS on rental or investment income?

Yes. Rental income is taxed at a flat 28% (or aggregated with IRS at your marginal rate if more favourable). Capital gains on property: 50% of gain added to IRS base for residents. Dividends and interest: 28% flat withholding. NHR/IFICI regimes treat certain foreign-source income differently — see the expat calculator.

Moving to Portugal as an expat?

Compare NHR legacy, IFICI, and standard regimes side by side.

Expat calculator →

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