Portugal IRS Calculator 2026

Calculate your IRS (Portuguese personal income tax) for 2026: 9 progressive brackets (13.25%–48%), solidarity surtax, Segurança Social (social security contributions, 11%), specific deduction, personal deductions for dependents, and monthly net calculated over 14 payments.

Income Details

Total annual gross income including all 14 payments (salary × 14)
Each dependent gives entitlement to a €726 deduction
Additional €3,800 deduction for taxpayers with a permanent disability degree equal to or greater than 60%

Come utilizzare Calcolatore IRS Portogallo 2026

Insert annual gross income

Indicate your gross annual income in euros (€). This value includes all 14 monthly payments (base salary x 14: 12 months + holiday allowance + Christmas bonus).

Select Your Civil Status

Choose between single, married filing jointly or married filing separately. Married filing jointly halves income, applies brackets and doubles IRS - can be beneficial when spouses have significantly different incomes.

Indicate employees and disabilities

Every employee is entitled to a deduction of €726. If you are a disabled taxpayer (disability ≥ 60%), there is an additional deduction of €3,800.

Analyze Results

View taxable income, IRS due, solidarity tax (if applicable), Social Security, personal deductions, and monthly net calculated over 14 months.

Suggerimenti

  • Social Security tax (11%) is withheld before calculating taxable income - it's the most consistent withholding for most workers.
  • Tax on holiday and Christmas allowances can be taxed at a fixed rate of 21.5% if more favorable - consult a tax advisor.
  • Single taxpayers with dependents benefit from a €600 family monoparental allowance in personal deductions.
  • Disability deduction (€3,800) will be automatically applied by selecting the 'person with disability' option (disability ≥ 60%).

Domande frequenti

What are the IRS brackets in 2026?

The 9 IRS brackets for 2026 are: €0–€7,703 at 13.25%; €7,704–€11,623 at 18%; €11,624–€16,472 at 23%; €16,473–€21,321 at 26%; €21,322–€27,146 at 32.75%; €27,147–€39,791 at 37%; €39,792–€51,997 at 43.5%; €51,998–€81,199 at 45%; over €81,200 at 48%.

What is the solidarity surtax?

The solidarity surtax is a surcharge applied to high incomes: 2.5% on taxable income between €80,000 and €250,000, and 5% above €250,000. It is added to the IRS due and applies only to taxpayers with high incomes.

How does the specific deduction work?

The specific deduction is the higher of €4,104 (guaranteed minimum) and the total Social Security contributions actually paid. For most employees, the contributions (11% of gross income) exceed €4,104 from incomes above approximately €37,300.

Why is the net divided by 14 payments?

In Portugal, employees typically receive 14 payments: 12 monthly salaries + vacation subsidy (1 payment, in June/July) + Christmas subsidy (1 payment, in November/December). The monthly net shown is the annual net divided by 14.

Is it worth opting for joint taxation?

Joint taxation can be advantageous when there is a large difference between spouses' incomes. The joint income is split in two, each half is taxed according to the brackets, and the IRS is doubled. When incomes are similar, separate taxation is generally equivalent or more favorable.