IRS — imposto sobre o rendimento
Calculez l'impôt sur le revenu portugais (IRS) au barème progressif, selon la situation familiale.
Data verified · June 2026
What are the Portuguese IRS tax brackets?
Portugal's 2025 progressive scale has nine brackets: 13.25% up to €7,703; 18% up to €11,623; 23% up to €16,472; 26% up to €21,321; 32.75% up to €27,146; 37% up to €39,791; 43.5% up to €51,997; 45% up to €81,199; and 48% above €81,199. Each rate applies only to the slice of income within that bracket, not to total income (CIRS Art. 68). Confirm the exact 2025 thresholds against the AT's published tables at Portal das Finanças (at.gov.pt).
Source: CIRS – Código do IRS (Decree-Law 442-A/88, as amended), consolidated text available via Portal das Finanças – Autoridade Tributária e Aduaneira (at.gov.pt). · updated 2026
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Everything about IRS — imposto sobre o rendimento
📋Overview+
This calculator estimates your Portuguese personal income tax (IRS — Imposto sobre o Rendimento das Pessoas Singulares) under the progressive scale set out in the CIRS (Código do IRS). It applies the standard specific deduction for dependent employment income, factors in your marital status and number of dependants, and returns your estimated tax liability together with your effective rate. Built for resident employees, expats on standard Portuguese rates, and English-speaking accountants advising clients in Portugal. Note: the calculator covers Category A (dependent employment) income; self-employment (Category B) and investment income are taxed under separate rules and are not included here.
💡 Best practices
- Married couples: always compare joint vs. separate assessment — the quociente conjugal saves most when spouses have very unequal incomes. Use the calculator's marital-status toggle to estimate both scenarios before filing.
- The dedução específica (€4,462 for the 2025 tax year) is applied automatically for salaried employees. If your mandatory social-security contributions exceed this amount, claim the higher actual figure on your annual IRS return at the AT portal.
- Expats: NHR was closed to new registrations from 1 January 2024 — arrivals from 2024 should check eligibility for IFICI instead. Neither regime follows the standard scale used here. Verify your status with a Portuguese tax adviser.
📖User guide+
How to use this calculator
- 1
Enter your gross annual employment income in euros.
- 2
Select your marital status: single, or married with the option for separate or joint assessment.
- 3
Enter the number of dependants (children and other qualifying dependants residing in your household).
- 4
Read the estimated IRS due and your effective tax rate in the results panel.
- 5
If married, use the output to compare joint versus separate assessment and choose the more advantageous filing option.
📚Glossary+
- IRS (Imposto sobre o Rendimento das Pessoas Singulares)
- Portugal's personal income tax, levied on individuals resident in Portugal on their worldwide income across multiple income categories (employment, self-employment, capital, rental, etc.).
- Dedução específica
- The standard lump-sum deduction applied to Category A (dependent employment) gross income before the progressive brackets are calculated. For 2025 the statutory minimum is €4,462 per taxpayer, or the actual amount of mandatory social-security contributions paid, whichever is higher (CIRS Art. 25). Verify the figure for the 2025 filing year at Portal das Finanças.
- Quociente conjugal
- The income-splitting mechanism for married couples opting for joint assessment. Combined household income is divided by two, the applicable progressive tax is calculated on that half, and the result is then doubled to produce the final liability — reducing bracket creep when spouses earn unequally (CIRS Art. 69).
- Effective tax rate
- Total IRS liability divided by gross income, expressed as a percentage. Always lower than the marginal (top-bracket) rate because Portugal's progressive scale applies each rate only to the slice of income within that bracket.
ℹ️Sources & updates+
Last data update
June 27, 2026
Sources and references
CIRS – Código do IRS (Decree-Law 442-A/88, as amended), consolidated text available via Portal das Finanças – Autoridade Tributária e Aduaneira (at.gov.pt).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — IRS — imposto sobre o rendimento
What are the Portuguese IRS tax brackets?+
Portugal's 2025 progressive scale has nine brackets: 13.25% up to €7,703; 18% up to €11,623; 23% up to €16,472; 26% up to €21,321; 32.75% up to €27,146; 37% up to €39,791; 43.5% up to €51,997; 45% up to €81,199; and 48% above €81,199. Each rate applies only to the slice of income within that bracket, not to total income (CIRS Art. 68). Confirm the exact 2025 thresholds against the AT's published tables at Portal das Finanças (at.gov.pt).
How large is the specific deduction (dedução específica) and how is it applied?+
For Category A salaried income, the specific deduction is €4,462 per taxpayer for the 2025 tax year, or the actual total of mandatory social-security contributions paid during the year, whichever is greater. This amount is subtracted from gross salary before the progressive brackets are applied, reducing the taxable base — not the final tax due (CIRS Art. 25).
When does joint filing (quociente conjugal) actually save money?+
Joint filing benefits married couples most when one spouse earns significantly more than the other. The combined income is halved, tax is calculated on that figure, and the result is doubled. If both spouses earn similar salaries and fall in the same bracket individually, the saving is minimal. This calculator lets you estimate both scenarios side by side (CIRS Art. 69).
Does this calculator apply to non-residents, NHR holders, or IFICI beneficiaries?+
No. Non-residents are taxed at a flat 25% on Portuguese-source employment income (28% on investment income) with no specific deduction or personal credits. The Non-Habitual Resident (NHR) regime was closed to new applicants effective 1 January 2024; individuals who registered before that date retain their status for the remainder of their 10-year period. Arrivals from 2024 onwards may instead qualify for IFICI (Incentivo Fiscal à Investigação Científica e Inovação), which grants preferential flat rates to researchers, scientists, and other qualifying professionals under more restrictive eligibility criteria. Neither NHR nor IFICI rules are covered by this calculator. Verify your residency classification with a Portuguese tax adviser (CIRS Art. 16).
How do dependants affect my IRS bill?+
Each dependant generates a tax credit of €600 deducted directly from the tax due, not from income. This flat credit is applied for every dependant regardless of birth order. Dependants also affect certain family expense deductions, and large families may qualify for an additional surcharge exemption. All dependant credits are applied after the progressive scale calculation (CIRS Art. 78-A).
What other deductions can reduce my final IRS liability?+
Beyond the specific deduction, Portuguese residents can deduct healthcare expenses (up to €1,000), education costs (up to €800), general family expenses (35% of invoiced spending, capped at €250 per adult), mortgage interest on a primary residence, and pension contributions. These are claimed as tax credits or deductions on your annual return filed via the AT portal (CIRS Arts. 78 ff.).