💰 Portugal IRS Calculator

The IRS (Imposto sobre o Rendimento das Pessoas Singulares) is Portugal's personal income tax — the annual levy the Portuguese State charges on the income of anyone tax-resident in the country. If you work as an employee, your salary falls under category A (income from employment), and this calculator is built around exactly that category: one gross annual salary, the mainland progressive brackets, and the two family adjustments that move the needle most — joint filing and dependents. Mainland rates for 2026 run from 12.5% on the first euros of taxable income up to 48% above €86,634, spread over nine brackets, with a fixed amount to deduct (the parcela a abater) in each band.

Three mechanisms shape the final bill far more than most newcomers expect. First, every employee can knock €4,587.09 off gross salary before any rate is applied — the dedução específica of category A. Second, married couples may file jointly: the household's taxable income is divided by two, the bracket scale is applied to each half, and the tax is then doubled. That is the coeficiente familiar, a close cousin of the French quotient familial that softens progression whenever one spouse earns much less than the other. Third, each dependent shaves €600 straight off the tax due. On top of all this, young workers may qualify for IRS Jovem — a 50% exemption on up to €28,000 of income during the first years of a career, a regime being extended towards ten years from 2025. This tool deliberately leaves IRS Jovem out of the arithmetic and presents it as a note, because eligibility depends on age and on how many years you have already used. If you are comparing take-home pay across the border, the Spain IRPF calculator applies a similar logic to Spanish salaries.

In everyday life, your employer withholds IRS every month from your payslip using official retention tables, and the annual settlement — Modelo 3, filed between April and June of the following year on the Portal das Finanças — reconciles what was withheld with what was truly owed. To see how VAT on your purchases behaves differently, use the Portugal IVA calculator; if you are paid through green receipts rather than a payroll, the recibos verdes calculator is the better starting point. The number of monthly payments itself does not change the annual tax — whether you receive 12 salaries or the Portuguese 14-month pattern of subsídios, the IRS is computed on the full year; the 14 meses calculator shows that split.

The engine behind this tool is the official mainland bracket method, applied in five small steps:

Step 1 — specific deduction. Take your gross annual category A income and subtract the dedução específica of €4,587.09. The result is your taxable income (rendimento coletável). A €30,000 salary becomes €25,412.91.

Step 2 — apply the scale. For a single filer, find the bracket containing the taxable income and compute taxable × marginal rate − parcela a abater. For €25,412.91 that is the 31.1% band: 25,412.91 × 0.311 − 3,092.77 = €4,810.65. The complete table with every rate and every fixed deduction sits in the reference tables below.

Step 3 — coeficiente familiar (optional). If you select married filing jointly, the household taxable income is halved, each half is pushed through the bracket scale, and the outcome is doubled. A €50,000 household income (taxable €45,412.91, half = €22,706.46) produces 22,706.46 × 0.311 − 3,092.77 = €3,995.81 per half, so €7,991.61 for the couple — several thousand euros less than taxing the same base as one single filer (€11,829.69).

Step 4 — dependents. Each dependent subtracts €600 from the tax after the brackets have been applied, with the bill floored at zero. The same married household with one dependent pays €7,991.61 − €600 = €7,391.61, an effective rate of 14.78% on €50,000.

Step 5 — read the outputs. The tool reports the estimated IRS, the effective rate (tax ÷ gross income — 16.04% for the €30,000 single filer), the marginal rate (the top band your taxable income reaches — 31.1% in that example; for joint filers it is read on the halved base, because each extra euro of household income only pushes each spouse's half up by fifty cents), the net income after IRS, and a monthly withholding equivalent (IRS ÷ 12 — €400.89 in the example) you can sanity-check against the retention line on your payslip.

Everything runs deterministically in your browser: no network calls, no accounts, just the mainland 2026 constants shown in the tables below.

The scale below is exactly the one the calculator uses: for each band of taxable income (single filer) you get the marginal rate and the fixed amount to subtract — the parcela a abater.

Tax within a band = taxable income × rate − parcela a abater.

Two fully worked cases, line by line, computed with the exact engine of this tool.

A quick scan of how the mainland scale bites across salary levels — every value computed with this tool's exact method.

The €120,000 row includes the solidarity surtax (2.5% on taxable income between €80,000 and €250,000).

1. Enter your gross annual employment income (category A) in euros — include the subsídios if you are paid in 14 months.
2. Pick your filing status: single, or married filing jointly to activate the coeficiente familiar (income split in two).
3. Enter the number of dependents; each one is worth a €600 credit against the final tax.
4. Press Calculate.
5. Read the estimated IRS together with the effective rate, the marginal rate, net income and the monthly withholding equivalent (IRS ÷ 12); then compare your case with the worked examples and the bracket table below.

How is IRS calculated on a salary in Portugal?

Gross annual salary minus the €4,587.09 category A specific deduction gives your taxable income. The mainland progressive scale (12.5% to 48% for 2026) is then applied with the fixed deduction (parcela a abater) of each band, and any dependent credits come off the result. A single filer earning €30,000 lands on €25,412.91 taxable and about €4,810.65 of IRS — a 16.04% effective rate. Above €80,000 of taxable income a solidarity surtax of 2.5% is added, rising to 5% above €250,000.

What does married filing jointly (coeficiente familiar) change?

Joint filing splits the household's taxable income in two, taxes each half on the normal bracket scale, then doubles the outcome. Because progression is softened, it usually saves money when one spouse earns much less than the other. On a €50,000 one-earner household, joint filing produces about €7,991.61 before dependent credits, versus €11,829.69 if the same income were taxed as one single base — more than €3,800 less.

How much is each dependent worth?

€600 straight off the tax due, applied after the brackets and floored at zero, so the credit can never turn a positive bill negative. Three dependents therefore cut €1,800. The status covers children and other household members the law frames as dependents; the tool only asks for the count, so enter the same number that appears on your IRS return.

Why is my marginal rate so much higher than my effective rate?

The marginal rate is the tax on your last euro only — the top band your taxable income reaches (31.1% for a single filer at €30,000 gross). The effective rate divides total tax by total income, so all the cheaper lower bands dilute it (16.04% in that example). Use the marginal figure to judge a raise or a bonus, and the effective one to budget your year.

Does the calculator apply the IRS Jovem exemption?

No — by design. IRS Jovem exempts 50% of up to €28,000 of income for young workers during their first career years, a window being extended towards ten years from 2025. Eligibility depends on your age and on how many years you have already used, so the tool shows the full liability and you should treat the exemption as an extra discount you may personally qualify for.

Do the Açores and Madeira use these brackets?

No. The autonomous regions publish their own reduced rate tables — their top rates and fixed deductions differ from the mainland — and regional credits may also apply. This calculator applies the mainland scale only, so residents of the islands should treat the result as an approximation and confirm with the official simulator on the Portal das Finanças.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Portugal rewards a little filing strategy. Married couples should simulate both options — joint and separate — before choosing on Modelo 3: the coeficiente familiar pays off when incomes are uneven, but with two similar salaries the gain can shrink dramatically. Count every eligible dependent; at €600 each off the final tax, three children are worth €1,800, which is real money. Keep your e-fatura receipts alive, because health, education and general household expenses feed itemized deductions this calculator deliberately does not model. If you fall under IRS Jovem, remember the 50% exemption on up to €28,000 — your true bill can sit far below the estimate here during those first career years (up to ten from 2025). When comparing job offers, judge a raise by the marginal rate, not the effective one: a bump from €30,000 to €35,000 is taxed mostly at 31.1-34.9%, while a meal subsidy (subsídio de alimentação) paid in cash up to the daily legal limit escapes IRS altogether — check the current cap, since it moves with each state budget. Employees paid in the 14-month pattern should enter the full year including both subsídios; anyone invoicing through green receipts belongs in the recibos verdes calculator instead, because category B has its own deduction logic. And if you also own property, remember that the IMI calculator taxes real estate, not income — the two bills do not mix.