Portugal take-home pay calculator

How tax works for employees in Portugal

• Social security takes 11% of all your pay, including holiday and Christmas pay. Your employer pays another 23.75%.
• IRS (income tax) is charged on taxable income: your gross pay minus a specific deduction of €4,587.09 (or your social security, if that is higher). Low incomes get a further allowance, the mínimo de existência, so that someone on the minimum wage of €920 a month pays no IRS.
• The rates rise in nine brackets from 12.5% to 48%, and a solidarity surcharge of 2.5% applies to taxable income above €80,000.
• Deductions then reduce the tax: at least €250 for general family expenses (€335 for single parents) and €600 for each dependent child, more for young children.
• Married couples usually file jointly: the tax is worked out on half the combined taxable income and doubled, which lowers the bill when one partner earns much more than the other.

Special regimes for people moving to Portugal

• IRS Jovem: if you are 35 or under, part of your pay is exempt for your first 10 years of income taxed in Portugal, starting at 100% in year 1.
• IFICI (NHR 2.0): a flat 20% rate for 10 years on salary from qualifying highly skilled, research and innovation jobs, if you were not resident in the previous five years.
• Regressar: former residents who return after five or more years abroad pay IRS on only half of their salary for five years, if they become resident again by the end of 2026 (the 2027 Budget proposal extends this to 2027).

What is changing

Parliament approved a cut to the 2026 rates of the first six brackets on 9 October 2026, applying to the whole year once it is published. The State Budget 2027 proposal, submitted on 8 October 2026, raises every bracket limit by 3.88% and the solidarity surcharge threshold to €89,995. Both are in the calculator's tax year menu.

Frequently asked questions

How much tax do I pay on €30,000 in Portugal?

As a single employee in mainland Portugal in 2026 you pay about €4,561 IRS and €3,300 social security on €30,000, which leaves €22,139 a year: €1,581 in each of 14 payments.

Why is my salary paid 14 times a year?

Portuguese employees normally receive 12 monthly salaries plus holiday pay (subsídio de férias) and Christmas pay (subsídio de Natal), each worth one month. A salary quoted as a yearly figure is usually divided by 14. Some employers spread the two extra payments over the 12 months instead.

Why is my payslip tax different from this calculator?

Employers withhold tax each month using withholding tables (retenção na fonte) that only approximate your final bill. This calculator shows the final yearly IRS as settled in your tax return. If too much was withheld you get a refund, usually in the summer after the tax year.

Can I use IRS Jovem if I worked abroad before moving to Portugal?

Yes. Years of work while you were not tax resident in Portugal do not count, so your first year of income taxed in Portugal is year 1 if you are 35 or under. IRS Jovem cannot be combined with IFICI or the old NHR regime.

Is IFICI the same as the old NHR?

IFICI, often called NHR 2.0, replaced the non-habitual resident regime for new arrivals from 2024. It also taxes qualifying salary at 20% for 10 years, but only for specific highly qualified jobs, research and innovation roles, and you must not have been tax resident in Portugal in the previous five years.