Are Portugal tax rates for 2027 already known?
Portugal — no 2027 tax changes have been legislated yet, so this uses 2026 rules. It will update as soon as the 2027 figures are published.
- Still on 2026 figures
- IRS brackets, rates and the mínimo de existência for 2027. The government has committed to a further €500m of IRS relief but has not set the scale.
- Expected
- Orçamento do Estado 2027 (October 2026)
Portugal income tax brackets (2026)
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €8,059 | 13% |
| €8,059 – €12,160 | 16.5% |
| €12,160 – €17,233 | 22% |
| €17,233 – €22,306 | 25% |
| €22,306 – €28,400 | 32% |
| €28,400 – €41,629 | 35.5% |
| €41,629 – €44,987 | 43.5% |
| €44,987 – €83,696 | 45% |
| €83,696 and above | 48% |
Solidarity surcharge +2.5% on income €80–250k, +5% above €250k. Special regime: NHR 2.0 / IFICI (20% flat on qualifying employment income for 10 years for eligible researchers and skilled professionals).
Typical gross salaries in Portugal
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| €1,500 | €1,178 | Calculate → |
| €2,500 | €1,824 | Calculate → |
| €4,000 | €2,668 | Calculate → |
| €6,000 | €3,662 | Calculate → |
| €9,000 | €5,081 | Calculate → |
Portugal salary and tax FAQ (2026)
- What is the minimum wage in Portugal in 2026?
- €870 per month gross.
- What are the 2026 income tax brackets in Portugal?
- 13% (none – €8,059); 16.5% (€8,059 – €12,160); 22% (€12,160 – €17,233); 25% (€17,233 – €22,306); 32% (€22,306 – €28,400); 35.5% (€28,400 – €41,629); 43.5% (€41,629 – €44,987); 45% (€44,987 – €83,696); 48% (€83,696 and above)
- How much social security do I pay in Portugal?
- Employees contribute 11% of gross salary; employers add 23.75% on top.
- Is there a personal allowance in Portugal?
- Yes — up to €4,462 per year, subject to taper rules at higher incomes.
- Does Portugal apply a solidarity or surcharge tax?
- Solidarity surcharge +2.5% on income €80–250k, +5% above €250k. Special regime: NHR 2.0 / IFICI (20% flat on qualifying employment income for 10 years for eligible researchers and skilled professionals).
- How are dependents treated for tax purposes in Portugal?
- Per-dependent deductions from IRS tax due (e.g. €600/child under 3, €726 for 2+ children); additional for single-parent.
- When is the Portugal tax return due?
- 30 June of the year following the tax year.
- Do non-residents pay the same rates in Portugal?
- Non-residents pay 25% flat on Portuguese-sourced employment income (unless NHR 2.0 qualifies).