PORTUGAL / TAX TABLES / 2026 / LAST CHECKED 2026-11-09

Portugal tax tables 2026

Name: Portugal tax tables 2026
Creator: CalcBloc
License: https://creativecommons.org/licenses/by/4.0/

Mainland IRS rates and the solidarity surcharge, the specific and dependant deductions, IRS Jovem, withholding, Social Security for employees and the self-employed, the minimum wage, VAT, and the rules for freelancers and new residents (simplified regime, IFICI, the closed NHR regime, the D7 and D8 visas) for 2026. Madeira and the Azores have their own pages.

In force: 2026-01-01 to 2026-12-31
Currency: EUR
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Income tax

IRS general rates, mainland (art. 68.º CIRS)

Taxable income (rendimento coletável), per year	Rate
€0 to €8,342	12.2%
€8,342 to €12,587	15.2%
€12,587 to €17,838	20.7%
€17,838 to €23,089	23.6%
€23,089 to €29,397	30.6%
€29,397 to €43,090	34.6%
€43,090 to €46,566	43.1%
€46,566 to €86,634	44.6%
Over €86,634	48%

Current rates for 2026 income: Decreto-Lei n.º 212/2026, de 4 de novembro (Diário da República, 1.ª série, n.º 214, pp. 5-6, published 2026-11-04; promulgated 2026-11-02; in force from 2026-11-05, applying to income obtained from 2026-01-01). They replace the State Budget 2026 rates shown in the next table. Art. 68.º n.º 2: income above the first band is split, the top of the highest band it fills taxed at that band's average rate (column B) and the excess at the next marginal rate, which gives the same result as applying each marginal rate to its slice. Average rates at the top of each band: €8,342: 12.2%; €12,587: 13.212%; €17,838: 15.416%; €23,089: 17.277%; €29,397: 20.136%; €43,090: 24.732%; €46,566: 26.103%; €86,634: 34.658%. Madeira and the Azores apply their own reduced tables.

Source: Diário da República, 1.ª série, n.º 214, 4 de novembro de 2026, pp. 5-6: Decreto-Lei n.º 212/2026, de 4 de novembro (altera o artigo 68.º do Código do IRS) · retrieved 2026-11-09

Superseded: IRS rates in the 2026 State Budget (Lei n.º 73-A/2025), replaced by Decreto-Lei n.º 212/2026

Taxable income (rendimento coletável), per year	Rate
Superseded (OE 2026): €0 to €8,342	12.5%
Superseded (OE 2026): €8,342 to €12,587	15.7%
Superseded (OE 2026): €12,587 to €17,838	21.2%
Superseded (OE 2026): €17,838 to €23,089	24.1%
Superseded (OE 2026): €23,089 to €29,397	31.1%
Superseded (OE 2026): €29,397 to €43,090	34.9%
Superseded (OE 2026): €43,090 to €46,566	43.1%
Superseded (OE 2026): €46,566 to €86,634	44.6%
Superseded (OE 2026): Over €86,634	48%

SUPERSEDED, not applicable to 2026 income: the art. 68.º table as set by the State Budget for 2026 (Lei n.º 73-A/2025, de 30 de dezembro), in force from 2026-01-01 to 2026-11-04 and replaced by Decreto-Lei n.º 212/2026, de 4 de novembro (DR, 1.ª série, n.º 214, 2026-11-04), in force from 5 November 2026 with effect for income obtained from 1 January 2026. Shown for reference (the 2026 withholding tables were built on it).

Source: Portal das Finanças (AT): Código do IRS, artigo 68.º, redação anterior em vigor até novembro de 2026 (redação da Lei n.º 73-A/2025, de 30 de dezembro, Orçamento do Estado para 2026) · retrieved 2026-11-09

Additional solidarity rate (taxa adicional de solidariedade, art. 68.º-A)

Taxable income, per year (joint filers: on half, then doubled)	Rate
No additional rate: €0 to €80,000	0%
€80,000 to €250,000	2.5%
Over €250,000	5%

Charged on top of the general rates.

Source: Portal das Finanças (AT): Código do IRS, artigo 68.º-A Taxa adicional de solidariedade · retrieved 2026-11-09

Specific deduction, dependants and the minimum of existence

Item	Value
Indexante dos apoios sociais (IAS) 2026Source: at.madeira.gov.pt · retrieved 2026-11-09	€537.13
Specific deduction from employment income (8.54 × IAS), per earneror the employee's compulsory social contributions, if higher	€4,587.09
Deduction from the tax per dependantSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€600
Per dependant in shared residence (each parent)Source: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€300
Extra per dependant aged 3 or underSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€126
Extra for the second and later dependants aged 6 or undernot cumulative with the under-3 extraSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€300
Per ascendant living with the taxpayerSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€525
Extra where there is only one ascendantSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€110
Minimum of existence: reference valuethe higher of €12,880 and 1.5 × 14 × IASSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€12,880

Dependant and ascendant amounts are deductions from the tax (coleta). The minimum of existence protects low incomes mainly from employment or pensions.

Source: Portal das Finanças (AT): Código do IRS, artigo 25.º Rendimentos do trabalho dependente: deduções · retrieved 2026-11-09

IRS Jovem (art. 12.º-B): partial exemption for under-36s

Item	Value
Maximum age	35
Years of exemption (first years of earning income)	10
Exempt share, year 1	100%
Exempt share, years 2 to 4	75%
Exempt share, years 5 to 7	50%
Exempt share, years 8 to 10	25%
Exempt income capped at (55 × IAS 2026)	€29,542.15

Employment and self-employment income (categories A and B), by option in the annual return. Not for anyone who used the NHR regime or IFICI, and not for dependants.

Source: Portal das Finanças (AT): Código do IRS, artigo 12.º-B Isenção de rendimentos das categorias A e B (IRS Jovem) · retrieved 2026-11-09

Withholding on pay (retenção na fonte), mainland

Item	Value
Tables for 2026	Despacho n.º 233-A/2026: marginal-rate tables; monthly withholding = pay × marginal rate − deduction (parcela a abater) − extra deduction per dependant
No withholding on monthly pay up to (single, or married with two earners)	€920
November 2026: share of the table amount withheldDespacho n.º 12523-A/2026, to pass on the 2026 rate cut; not above the penultimate bracket; normal tables again from 1 December	50%

Madeira and the Azores have their own withholding tables (regional pages).

Source: Despacho n.º 233-A/2026, de 6 de janeiro (DR n.º 3/2026, Suplemento, Série II): tabelas de retenção na fonte para o continente 2026; Despacho n.º 12523-A/2026, de 14 de outubro (ajustamentos para novembro de 2026) · retrieved 2026-11-09

Employee

Employee contributions

Segurança Social: employee contribution

Item	Value
Employee (trabalhador por conta de outrem)	11%
Members of statutory bodies (reduced protection)	9.3%

On gross pay, including the holiday and Christmas allowances. Hiring incentives can reduce or waive the employer part.

Source: Instituto da Segurança Social: Guia Prático – Inscrição, vinculação e cessação de atividade de trabalhador/estagiário por conta de outrem (published 19 May 2026), pages 15-16 · retrieved 2026-11-09

Employer

Employer costs

Segurança Social: employer contribution

Item	Value
Employer, general rate	23.75%
Total (taxa global)	34.75%
Employer, members of statutory bodies (reduced protection)	20.3%

Minimum wage (retribuição mínima mensal garantida)

Item	Value
Retribuição mínima mensal garantida (RMMG), mainland, per month	€920
Payments per year (with the holiday and Christmas allowances)	14
Madeira (regional RMMG), per monthSource: madeira.gov.pt · retrieved 2026-11-09	€980

Part-time work is paid pro rata. The Azores set a regional supplement (see the Azores page).

Source: DGERT (Direção-Geral do Emprego e das Relações de Trabalho): Retribuição mínima mensal garantida para 2026 (updated 26 May 2026) · retrieved 2026-11-09

Other

Other rates

VAT (IVA), mainland

Item	Value
Standard rate	23%
Intermediate rate (list II goods and services)	13%
Reduced rate (list I goods and services)	6%
Small-business exemption (art. 53.º CIVA): previous year's turnover up toSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€15,000

Madeira: 22%, 12% and 4%; the Azores: 16%, 9% and 4% (regional pages).

Source: Portal das Finanças (AT): Código do IVA, artigo 18.º Taxas do imposto · retrieved 2026-11-09

Freelancers, the self-employed and new residents

Item	Value
Income tax for the self-employed (category B)	Simplified regime: taxable income = gross income × coefficient, added to other income and taxed at the general rates; organised accounts by option or above the cap
Simplified regime: gross income in the previous year up to	€200,000
Coefficient: professional activities in the art. 151.º table	75%
Coefficient: other services	35%
Coefficient: sales of goods, restaurants and hotels	15%
Coefficient: intellectual property, crypto mining, capital and property income	95%
New activity	Services coefficients cut by 50% in the first tax year and 25% in the second, if there is no employment or pension income
Self-employed Social Security rate (trabalhadores independentes)Source: seg-social.pt · retrieved 2026-11-09	21.4%
Relevant income: share of services invoicedmonthly base = one third of the quarter's relevant incomeSource: seg-social.pt · retrieved 2026-11-09	70%
Relevant income: share of sales of goodsSource: seg-social.pt · retrieved 2026-11-09	20%
Minimum monthly contributionSource: seg-social.pt · retrieved 2026-11-09	€20
Maximum monthly contribution base (12 × IAS)Source: seg-social.pt · retrieved 2026-11-09	€6,445.56
First yearSource: seg-social.pt · retrieved 2026-11-09	First enrolment takes effect on the 1st day of the 12th month after the activity starts, so no contributions are due before then (earlier enrolment on request)
Sole traders (empresários em nome individual) Social Security rateSource: seg-social.pt · retrieved 2026-11-09	25.2%
VAT exemption: previous year's turnover in Portugal up toSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	€15,000
IFICI (often called NHR 2.0): flat IRS rate on qualifying employment and self-employment incomeSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	20%
IFICI: consecutive years from becoming residentSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	10
IFICI eligibilitySource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	Not resident in Portugal in any of the previous 5 years; research and higher education, qualified jobs in recognised, investing or exporting companies, R&D staff or certified startups; registration with FCT, AICEP, AT, IAPMEI, ANI or Startup Portugal; usable once
Non-habitual resident (NHR) regimeSource: info.portaldasfinancas.gov.pt · retrieved 2026-11-09	Closed to new applicants: revoked by Lei n.º 82/2023; only those already registered, or resident by 31 December 2024 under the transitional rules (e.g. a work contract or lease signed by 31 December 2023), keep it for the rest of their 10 years
Remote-work (digital nomad) residence visa (D8)Source: vistos.mne.gov.pt · retrieved 2026-11-09	Employed or self-employed for clients abroad; average monthly income over the last 3 months of at least 4 × the minimum wage; proof of tax residence
D8: minimum average monthly income (4 × €920)Source: vistos.mne.gov.pt · retrieved 2026-11-09	€3,680
Passive-income and retirement residence visa (D7)Source: vistos.mne.gov.pt · retrieved 2026-11-09	Proof of regular income (pension, property, investments, intellectual property); means of subsistence: 100% of the minimum wage for the first adult, 50% for each further adult, 30% per child
D7: means of subsistence, first adult, per monthSource: vistos.mne.gov.pt · retrieved 2026-11-09	€920
Where to applySource: vistos.mne.gov.pt · retrieved 2026-11-09	Visas at a Portuguese consulate (residence visas: two entries, valid 4 months); the residence permit from AIMA (Agência para a Integração, Migrações e Asilo)

IRS Jovem also covers self-employment income (see above). Tax residence follows art. 16.º of the Código do IRS; the visas carry no tax regime of their own.

Source: Portal das Finanças (AT): Código do IRS, artigo 31.º Regime simplificado; artigo 28.º Formas de determinação dos rendimentos empresariais e profissionais · retrieved 2026-11-09

By region

Regional tables

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CalcBloc (2026). Portugal tax tables 2026. Figures from official sources, last checked 2026-11-09. https://calcbloc.com/portugal/tax-tables/2026

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<table style="border-collapse:collapse;font:14px/1.4 system-ui,sans-serif">
  <caption style="text-align:left;font-weight:600;padding:4px 8px">IRS general rates, mainland (art. 68.º CIRS) (2026)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Taxable income (rendimento coletável), per year</th><th style="text-align:right;padding:4px 8px">Rate</th></tr></thead>
  <tbody>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€0 to €8,342</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">12.2%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€8,342 to €12,587</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">15.2%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€12,587 to €17,838</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">20.7%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€17,838 to €23,089</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">23.6%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€23,089 to €29,397</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">30.6%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€29,397 to €43,090</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">34.6%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€43,090 to €46,566</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">43.1%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€46,566 to €86,634</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">44.6%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over €86,634</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">48%</td></tr>
  </tbody>
</table>
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Official sources

info.portaldasfinancas.gov.ptCódigo do IRS, artigo 68.º (Decreto-Lei n.º 212/2026) · retrieved 2026-11-09
files.diariodarepublica.ptDiário da República, 1.ª série, n.º 214 (2026-11-04): Decreto-Lei n.º 212/2026 · retrieved 2026-11-09
info.portaldasfinancas.gov.ptDecreto-Lei n.º 212/2026, de 4 de novembro (AT legislation sheet, estado: vigente) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptCódigo do IRS, artigo 68.º, redação da Lei n.º 73-A/2025 (em vigor até novembro de 2026) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptDespacho n.º 12523-A/2026 (retenção na fonte, novembro de 2026) · retrieved 2026-11-09
seg-social.ptGuia Prático – Inscrição, vinculação e cessação de atividade de trabalhador por conta de outrem (19 May 2026) · retrieved 2026-11-09
seg-social.ptPerguntas Frequentes – Novo regime dos trabalhadores independentes (14 January 2026) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptCódigo do IRS, artigos 28.º e 31.º · retrieved 2026-11-09
vistos.mne.gov.ptVistos Nacionais: tipo de visto · retrieved 2026-11-09
info.portaldasfinancas.gov.ptOfício Circulado n.º 25045/2024 – IVA, taxas aplicáveis às Regiões Autónomas · retrieved 2026-11-09
dgert.gov.ptDGERT (Direção-Geral do Emprego e das Relações de Trabalho): Retribuição mínima mensal garantida para 2026 (updated 26 May 2026) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptPortal das Finanças (AT): Código do IRS, artigo 68.º-A Taxa adicional de solidariedade · retrieved 2026-11-09
info.portaldasfinancas.gov.ptPortal das Finanças (AT): Código do IRS, artigo 25.º Rendimentos do trabalho dependente: deduções · retrieved 2026-11-09
info.portaldasfinancas.gov.ptPortal das Finanças (AT): Código do IRS, artigo 12.º-B Isenção de rendimentos das categorias A e B (IRS Jovem) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptDespacho n.º 233-A/2026, de 6 de janeiro (DR n.º 3/2026, Suplemento, Série II): tabelas de retenção na fonte para o continente 2026; Despacho n.º 12523-A/2026, de 14 de outubro (ajustamentos para novembro de 2026) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptPortal das Finanças (AT): Código do IVA, artigo 18.º Taxas do imposto · retrieved 2026-11-09
info.portaldasfinancas.gov.ptPortal das Finanças (AT): Código do IRS, artigo 31.º Regime simplificado; artigo 28.º Formas de determinação dos rendimentos empresariais e profissionais · retrieved 2026-11-09

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