COUNTRY REFERENCE
Portugal income tax rates in 2026
These are the 2026 brackets a Portugal employer withholds against. They tell you the marginal rate on each slice of income — not the amount you will actually pay, which is lower once credits apply.
Brackets for 2026
| Taxable income | Income tax | Social contributions | Combined |
|---|---|---|---|
| €0 — €8,442 | 12.5% | — | 12.5% |
| €8,442 — €12,734 | 15.7% | — | 15.7% |
| €12,734 — €18,054 | 21.2% | — | 21.2% |
| €18,054 — €23,360 | 24.1% | — | 24.1% |
| €23,360 — €29,750 | 31.1% | — | 31.1% |
| €29,750 — €43,614 | 34.9% | — | 34.9% |
| €43,614 — €47,131 | 43.1% | — | 43.1% |
| €47,131 — €87,686 | 44.6% | — | 44.6% |
| Above €87,686 | 48% | — | 48% |
Before you use these:These rates apply to mainland Portugal (Continente). The Azores and Madeira apply a reduced regional surcharge and are not covered here. Taxable income is gross income minus specific deductions, not the gross salary itself.
What these rates do not tell you
- Reliefs that reduce the bill are not included, because we have not sourced them for this country yet. Nearly every country grants deductions or credits to people in employment, and their shape differs: some come off the tax due, others off the income before the scale is applied at all. Until we have them from the tax authority itself, multiplying your salary by the rate above gives a figure higher than you will actually pay, and we would rather say so than publish the wrong number.
- A special regime for arrivals from abroad, where one exists, changes the calculation entirely — see the tax regime page for this country.
- Employer contributions sit outside these rates. They cost your employer money but do not come out of your gross salary, so they do not change your net pay.
- Personal circumstances move the result: dependants, a second income, a mortgage, foreign assets, treaty relief. That is why this page shows the published brackets rather than a net-pay figure we cannot stand behind.
More about Portugal
- Why some visa thresholds have no published number
A salary threshold set by law as a formula is not the same thing as a salary threshold you can quote. Portugal still shows why. Spain stopped showing it twice over, and both corrections are on this page rather than edited away.
- Moving from Spain to Portugal
- Moving from the Netherlands to Portugal
Quoting a figure from this page
Every number here is checked against the authority that publishes it, on the date shown. Those numbers change without announcement — one on this site was correct for three months and then quietly was not. So if you quote a figure, quote the date with it, and check the source before you rely on it.
Career Space, “Portugal income tax rates in 2026”. Checked 2026-08-11. https://career-space.com/en/salary/portugal
Sources
- 01Código do IRS, artigo 68.º — Taxas gerais (Continente)Portal das Finanças — Autoridade Tributária e Aduaneira ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.