Portugal tax guide
Planning reference for Portugal using EUR salary values.
This is not an official government calculation. Confirm final details with Portugal Tax Authority or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 resident single employee using the national progressive schedule. Employee social security is deducted before tax. The additional solidarity rates are included; household splitting, subsistence-level adjustment, withholding differences and personal deductions or credits are excluded.
Reference details
| Currency | EUR |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | General employee contribution of 11% of gross remuneration. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 12.5% | Up to 8,342 EUR |
| 2 | 15.7% | Up to 12,587 EUR |
| 3 | 21.2% | Up to 17,838 EUR |
| 4 | 24.1% | Up to 23,089 EUR |
| 5 | 31.1% | Up to 29,397 EUR |
| 6 | 34.9% | Up to 43,090 EUR |
| 7 | 43.1% | Up to 46,566 EUR |
| 8 | 44.6% | Up to 86,634 EUR |
| 9 | 48.0% | Top bracket and above |
Official source
Portugal Tax Authority: https://www.portaldasfinancas.gov.pt/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.