PORTUGAL / AZORES / TAX TABLES / 2026

Azores tax tables 2026

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

The figures set by or for Azores for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Portugal are on the national page.

In force: 2026-01-01 to 2026-12-31
Currency: EUR
Download: Download CSV JSON OpenAPI spec

Some figures on this page are still under review against the official sources and are marked below.

Income tax

IRS rates, the Azores (national rates less 30%)

Taxable income (rendimento coletável), per year, residents of the Azores	Rate
€0 to €8,342	8.54%
€8,342 to €12,587	10.64%
€12,587 to €17,838	14.49%
€17,838 to €23,089	16.52%
€23,089 to €29,397	21.42%
€29,397 to €43,090	24.22%
€43,090 to €46,566	30.17%
€46,566 to €86,634	31.22%
Over €86,634	33.6%

Derived from the statute: each 2026 national rate (Decreto-Lei n.º 212/2026) less the 30% Azores reduction, on the national brackets.

Source: Derived: Código do IRS art. 68.º (Decreto-Lei n.º 212/2026) with the 30% Azores reduction (art. 4.º DLR n.º 2/99/A, quoted in AT binding ruling 25858) · retrieved 2026-11-09

Azores IRS reduction (DLR n.º 2/99/A, art. 4.º)

Item	Value
Reduction applied to each national IRS rate	30%

In this form since 1 January 2022 (DLR n.º 15-A/2021/A).

Source: AT binding ruling (informação vinculativa) process 25858, despacho of 2024-05-20, quoting artigo 4.º do Decreto Legislativo Regional n.º 2/99/A as amended by DLR n.º 15-A/2021/A · retrieved 2026-11-09

Withholding on pay, the Azores

Item	Value
Tables for 2026	Despacho n.º 1179/2026 (published with AT Circular n.º 3/2026)
No withholding on monthly pay up to (single, or married with two earners)	€966
November 2026: share of the table amount withheldDespacho n.º 12610-A/2026; not above the penultimate bracket	50%

Source: AT Circular n.º 3/2026 – Retenção na fonte, Região Autónoma dos Açores, ano de 2026 (tables of Despacho n.º 1179/2026, DR n.º 23, II Série, 3 February 2026); Despacho n.º 12610-A/2026 (November 2026 adjustment) · retrieved 2026-11-09

Employer

Employer costs

Minimum wage, the Azores

These figures are still being checked against the official source.

Item	Value
Regional RMMG, per month	€966
Regional supplement on the national RMMG	5%

Under review: the regional decree could not be read on an official site.

Source: Jornal Oficial da Região Autónoma dos Açores: Decreto Legislativo Regional n.º 8/2019/A (regional supplement to the minimum wage) – not read, site blocked · retrieved 2026-11-09

Other

Other rates

VAT (IVA), the Azores

Item	Value
Standard rate	16%
Intermediate rate (list II goods and services)	9%
Reduced rate (list I goods and services)	4%

Source: AT, Direção de Serviços do IVA: Ofício Circulado n.º 25045, de 6 de dezembro de 2024 – IVA, taxas aplicáveis às Regiões Autónomas · retrieved 2026-11-09

All Portugal tax tables 2026 →

Cite this table

For reports, articles and coursework. Each figure's own official source is listed with its section.

Citation

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

Embed this table

Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.

Embed code (HTML)

<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 rates, the Azores (national rates less 30%) (2026)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Taxable income (rendimento coletável), per year, residents of the Azores</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">8.54%</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">10.64%</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">14.49%</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">16.52%</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">21.42%</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">24.22%</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">30.17%</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">31.22%</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">33.6%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/portugal/tax-tables/2026/azores">CalcBloc</a>. Effective 2026-01-01 to 2026-12-31.</p>

Use the data

The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.

Request

curl "https://calcbloc.com/api/v1/tax-tables/portugal/2026?region=ac"

Official sources

info.portaldasfinancas.gov.ptOfício Circulado n.º 25045/2024 – IVA, taxas aplicáveis às Regiões Autónomas · retrieved 2026-11-09
info.portaldasfinancas.gov.ptDerived: Código do IRS art. 68.º (Decreto-Lei n.º 212/2026) with the 30% Azores reduction (art. 4.º DLR n.º 2/99/A, quoted in AT binding ruling 25858) · retrieved 2026-11-09
info.portaldasfinancas.gov.ptAT Circular n.º 3/2026 – Retenção na fonte, Região Autónoma dos Açores, ano de 2026 (tables of Despacho n.º 1179/2026, DR n.º 23, II Série, 3 February 2026); Despacho n.º 12610-A/2026 (November 2026 adjustment) · retrieved 2026-11-09
jo.azores.gov.ptJornal Oficial da Região Autónoma dos Açores: Decreto Legislativo Regional n.º 8/2019/A (regional supplement to the minimum wage) – not read, site blocked · retrieved 2026-11-09

How every figure is checked: methodology. All datasets: CalcBloc data.