How salary tax works in Portugal
Portuguese employment income is subject to 11% employee Social Security and progressive IRS after the Category A deduction. The local options support individual or a simplified one-income married assessment, dependent children and the extra deduction for qualifying young children.
Income tax in Portugal
The calculator applies the 2026 mainland IRS bands after the larger of employee Social Security and the indexed Category A specific deduction. The married option splits the entered salary for a simplified joint calculation, and selected dependant deductions reduce the annual tax.
Employee contributions
The standard 11% employee Social Security share is itemized separately. Employer contributions and special public-service, director or self-employed regimes are outside this salary model.
Take-home pay example
Selecting married applies a simplified joint calculation to the salary entered. A qualifying young child receives the ordinary dependant deduction plus the modeled age supplement.
Tax sources and verification
This adapter is labelled 2026 Mainland, valid 2026-01-01 to 2026-12-31. Sources were last checked on 2026-08-31. The calculator separates annual liability from payroll withholding and disables payslip mode when the required official method is not implemented.
- Autoridade Tributária: Circular 1/2026 - Tabelas de retenção Continente
Effective period: from 2026-01-01 · Verified: 2026-08-31
- Autoridade Tributária: IRS withholding examples 2026
Effective period: 2026 · Verified: 2026-08-31
Portugal salary calculator FAQ
Does the Portugal calculator model joint taxation?
It offers a simplified one-income married calculation by applying the IRS scale to half the entered taxable salary and doubling the result. A spouse's separate income is not collected, so use an official return-level comparison for a two-income household.
Which Portuguese child deductions are included?
The standard dependant amount and the selected young-child supplements are included. Education, health, housing and invoice-based household deductions are not.
Are Madeira and the Azores covered?
No. The calculation uses mainland annual IRS rates. The autonomous regions have their own schedules, and exact monthly withholding can also differ from this annual settlement estimate.
Important financial disclaimer
This calculator estimates employee take-home pay using the information you enter and current published tax/payroll rules. Actual payroll may differ because of employer-specific benefits, tax-card settings, local rules, prior-period earnings, bonuses and other circumstances. It is not tax advice.