Portugal Salary Calculator 2026
Gross-to-net salary calculator for Portugal. For employees and freelancers.
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Portugal in 2026
This calculator models 4 tax regimes for Portugal — 2 for employed staff and 2 for freelancers and company owners. All amounts are calculated in EUR and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee (Categoria A — IRS progressivo)
Standard Portuguese employment under Categoria A. Progressive IRS 2026 brackets (13% / 16.5% / 22% / 25% / 32% / 35.5% / 43.5% / 45% / 48%) applied to taxable income (gross − dedução específica). Dedução específica = MAX(8.54×IAS = €4 587, employee SS contributions). Solidarity surcharge: 2.5% on €80k–€250k, 5% above €250k. Employee SS: 11% of gross.
- Progressive IRS 9 brackets (13–48%)
- Dedução específica: MAX(€4 587, SS)
- Solidarity 2.5% / 5% above €80k / €250k
- SS 11% of gross
IFICI (NHR 2.0) — Incentivo Fiscal à Investigação Científica e Inovação
Tech/R&D/qualifying startups. New residents only. Requires certification.
Tax Incentive for Scientific Research and Innovation (Decreto-Lei 41/2024) — successor to the discontinued NHR regime. Flat 20% IRS on Portuguese-source Categoria-A employment income for 10 consecutive tax years. Replaces both the progressive bracket schedule and the dedução específica. Employee SS 11% on gross (same as Standard Employee). Foreign-source dividends / interest / capital gains largely exempt (out of SalaryCalc scope); foreign pensions are NOT exempt (key difference vs. old NHR).
- 20% flat IRS
- 10-year duration
- No progressive brackets
- No solidarity on IRS portion
- SS 11% of gross
Eligibility: tech / R&D / higher-education / qualifying-startup roles in AT-approved sectors. Not Portuguese tax-resident in the 5 prior years. Application deadline: 15 January of the year following residency.
Freelance, self-employed and company regimes
Simplified regime — Regime Simplificado (Recibos Verdes)
Cap €200 000. 25% deemed costs (75% coefficient for IT).
Default Categoria-B regime for Trabalhador Independente. Tax base = revenue × activity coefficient (Art. 31 CIRS) — 75% for IT/programming, 67% for artisans, 54% for other services, 40% for commercial activities. Progressive 2026 IRS brackets apply to the coefficient-adjusted base. SS 21.4% on 70% of the same base, capped at 12×IAS per month (€6 445.56). Annual revenue cap €200 000 — exceeding it forces a switch to Contabilidade Organizada the following year.
- 75% IT coefficient (Art. 31 CIRS)
- 25% deemed expenses (no real-cost deduction)
- Progressive IRS on coefficient × revenue
- SS 21.4% on 70% of base (cap 12×IAS/mo)
- Revenue cap €200 000
25% withholding on PT-client invoices is fully refundable via the annual return — cash-flow timing only, NOT modelled in net. VAT exempt below €15 000 turnover (Art. 53 CIVA).
Organised accounting (Contabilidade Organizada — lucro real)
Mandatory above €200 000 revenue; voluntary below.
Profit-based Categoria-B regime. Tax base = real profit (revenue − actual deductible costs − paid social contributions). Progressive 2026 IRS brackets and solidarity surcharge apply to real profit. SS 21.4% on 70% of real income (revenue − costs), capped at 12×IAS per month. Mandatory above the €200 000 revenue cap; voluntary below it when actual costs exceed the 25% deemed coefficient under Regime Simplificado.
- IRS progressive on real profit
- Real-cost deduction
- SS 21.4% on 70% of profit (cap 12×IAS/mo)
- Mandatory above €200 000 revenue
- Mandatory Contabilista Certificado
Mandatory accountant (Contabilista Certificado / TOC): ~€50–150/month — informational, NOT included in monthly_costs by default.
Official sources for Portugal
The rates and thresholds above are taken from Autoridade Tributária e Aduaneira — 2026 IRS tables.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
Portugal's IRS (Imposto sobre o Rendimento das Pessoas Singulares) is a progressive income tax with 9 brackets ranging from 12.50% on the first €8 342 to 48% above €86 634. Employees benefit from a specific deduction (dedução específica) of €4 587 — or their actual social security contributions if higher — before brackets are applied.
Portugal applies an additional solidarity surcharge (taxa adicional de solidariedade) on higher incomes. A 2.5% surcharge applies to taxable income between €80 000 and €250 000, and 5% applies above €250 000. This is added on top of the standard IRS tax.
Employees pay 11% of their gross salary as social security contributions (Segurança Social). The employer pays an additional 23.75% on top. Employee contributions cover pension, health, and unemployment benefits.
IFICI (Incentivo Fiscal à Investigação Científica e Inovação) replaced the original NHR regime in 2024. It provides a flat 20% IRS rate for qualifying professionals in eligible sectors (technology, research, finance, etc.) for up to 10 years. A formal application to Autoridade Tributária (AT) is required within 6 months of tax residency.
The original NHR regime closed to new applicants at the end of 2023. It was replaced by IFICI (NHR 2.0) from January 2024. IFICI offers a 20% flat rate on Portuguese-source income for qualifying professionals in specific sectors, rather than the broad eligibility of the original NHR.
For a typical employee earning €30 000/year, the effective combined rate (IRS + social security) is approximately 27%, depending on the applicable IRS bracket and deductions. Portugal has relatively high effective rates compared to Eastern European EU members, but benefits like NHR/IFICI have historically attracted expat workers.
This calculator uses 2026 IRS brackets, the €4 587 specific deduction for Categoria A income (or actual SS contributions if higher), the solidarity surcharge thresholds, and the standard 11% employee social security rate. It does not include personal deductions (health, education, housing) that can be claimed on the annual IRS return. Consult a certified accountant for personalised advice.