COUNTRY REFERENCE
Portugal income tax rates in 2026
- What is the top income tax rate in Portugal (2026)?
- The top marginal income tax rate is 53% (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 | Combined |
|---|---|---|
| €0 — €8,342 | 12.5% | 12.5% |
| €8,342 — €12,587 | 15.7% | 15.7% |
| €12,587 — €17,838 | 21.2% | 21.2% |
| €17,838 — €23,089 | 24.1% | 24.1% |
| €23,089 — €29,397 | 31.1% | 31.1% |
| €29,397 — €43,090 | 34.9% | 34.9% |
| €43,090 — €46,566 | 43.1% | 43.1% |
| €46,566 — €80,000 | 44.6% | 44.6% |
| €80,000 — €86,634 | 44.6% + 2.5% | 47.1% |
| €86,634 — €250,000 | 2.5% + 48% | 50.5% |
| Above €250,000 | 48% + 5% | 53% |
Before you use these:These rates apply to mainland Portugal (Continente). The Azores and Madeira set their own reduced rates and are not covered here. Taxable income is gross income minus specific deductions, not the gross salary itself. Above €80,000 of taxable income a solidarity surcharge is added on top of the scale — 2.5 per cent to €250,000 and 5 per cent above it — which is why the combined rate reaches 50.5 and then 53 per cent. Corrected on 3 September 2026: the bands published here until that date were wrong. The rates were right, every threshold was about 1.2 per cent too high, and the surcharge was missing entirely. The figures now match article 68 as amended by the 2026 budget law, read at the tax authority itself.
What these rates do not tell you
- The net figures below apply only the reliefs we have sourced from the tax authority for this country, and no others. Reliefs that depend on your circumstances — dependants, a mortgage, a partner's income — are not among them, and each of them moves the result further in your favour. The net figure is therefore a floor, not a promise.
- A special regime for arrivals from abroad changes the calculation entirely: IFICI — tax incentive for scientific research and innovation applies instead of the scale above, and it has its own page with the figures that actually govern your tax.
Employer contributions, currency conversion and what a net-pay figure does and does not model: how we work with these numbers.
Photo: Vitor Oliveira from Torres Vedras, PORTUGAL · CC BY-SA 2.0
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.
- Portugal's skilled job seeker visa: what the law actually says
Portugal's skilled job seeker visa is written into law and cannot be applied for, and the reason is specific: the law delegates the list of qualifying skills to a ministerial order that has not been published. Also the one-year lockout that no page mentions.
- Portugal income tax: four different tables in three years
The bottom rate is quoted as 12.5%, 13% and 13.25% across the first page of results. All three are correct, and all three come from a different version of the same article of the law.
- Portugal's NHR ended: four dates, and which one is yours
Search for when Portugal's non-habitual resident regime ended and you get four different dates. All four are correct: they are four separate deadlines in one article of the law, answering four different questions.
- Moving from Spain to Portugal
- Moving from the Netherlands to Portugal
What is left after tax in Portugal
The rates in the table above are marginal — what the next euro is taxed at. They are not what you pay, and in Portugal there are two reasons for that rather than one. Part of your salary is deducted before the scale is applied at all, so the rates run against a smaller figure than your gross. And social security is charged separately, outside the scale, which is why it has its own column below rather than being folded into the tax.
| Gross a year | Social security | Taxed on | Tax due | Net a year | Net a month | Marginal rate | Actually paid |
|---|---|---|---|---|---|---|---|
| €30,000 | €3,300 | €25,413 | €4,811 | €21,889 | €1,824 | 31.10% | 16.0% |
| €40,000 | €4,400 | €35,413 | €8,149 | €27,451 | €2,288 | 34.90% | 20.4% |
| €50,000 | €5,500 | €44,500 | €11,436 | €33,064 | €2,755 | 43.10% | 22.9% |
| €60,000 | €6,600 | €53,400 | €15,375 | €38,025 | €3,169 | 44.60% | 25.6% |
| €75,000 | €8,250 | €66,750 | €21,329 | €45,421 | €3,785 | 44.60% | 28.4% |
| €100,000 | €11,000 | €89,000 | €31,558 | €57,442 | €4,787 | 50.50% | 31.6% |
Figures are for 2026, for a single employee in Portugal with no other income. Taxed on is what the scale is applied to after the deduction, not your gross, and the marginal rate is the scale’s rate at that figure rather than at your salary. Social security is charged on the gross. Add your own salary to the table by putting it in the address, for example ?gross=64000.
What this does not include
- Special regimes for arrivals from abroad, where one exists. They change the calculation entirely and have their own page.
- Pension contributions taken under your employment contract, and employer contributions — the latter never come out of your gross.
- Mortgage relief, partner credits, a second income, dependants. Each moves the result, and none of them can be guessed from a salary.
What the tax administration says about these credits
- Article 25(1)(a) of the income tax code deducts 8.54 times the social support index from gross employment income, before the scale is applied. Article 25(2) replaces it with the full amount of your mandatory social security contributions whenever those are larger — which happens above roughly €41,700. It is deducted per person who earned the income, and never more than the income itself. Two additions sit in the same article and are easy to miss. If you pay dues to a professional body — an ordem profissional, which in Portugal covers engineers, doctors, lawyers, architects and accountants — article 25(4) allows the deduction to rise to as much as 75% of 12 times the index, which at the 2026 index is €4,834 against the standard €4,587. The increase is not automatic: it has to be matched by dues you actually paid yourself, and only for work done as an employee. Union dues are a separate line again — article 25(1)(c) allows them up to 1% of gross income and then adds 100% on top, so they come off at twice their value.
- Set each year by portaria. For 2026 the figure is stated in article 2 of Portaria n.º 480-A/2025/1 and takes effect on 1 January 2026. Almost nothing in Portuguese tax law is written as a euro amount directly — it is written as a multiple of this index, which is why the index has to be published before anything else can be worked out.
- Article 53 of the contributions code sets the general rate at 34.75 per cent, of which 23.75 falls on the employer and 11 on the worker. The employer half never comes out of your gross. Article 54 allows different rates for particular categories of worker, so this is the general case rather than every case.
Where the credits come from
- 01Dedução específica (8,54 × IAS) — Diário da República, https://diariodarepublica.pt/dr/legislacao-consolidada/lei/2014-70048167-902120232, retrieved 2026-09-02
- 02Indexante dos apoios sociais (IAS) — Diário da República, https://diariodarepublica.pt/dr/detalhe/portaria/480-a-2025-993056222, retrieved 2026-09-02
- 03Taxa contributiva do trabalhador — Diário da República, https://diariodarepublica.pt/dr/detalhe/lei/110-2009-490249, retrieved 2026-09-02
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 ·
- 02Código do IRS, artigo 68.º-A — Taxa adicional de solidariedadePortal 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.