About the Portugal Salary Calculator
This Portugal salary calculator estimates your net salary (salário líquido) as an employee (trabalhador por conta de outrem) for a full year. It deducts the 11% employee Social Security contribution and the IRS income tax you owe for the year, and shows the result per payment — most Portuguese salaries are paid 14 times a year, including the holiday (subsídio de férias) and Christmas (subsídio de Natal) allowances.
It applies the 2026 IRS rules: the progressive table in article 68 of the IRS Code as set by the 2026 State Budget (12.5% up to €8,342, rising through nine brackets to 48% above €86,634), the €4,587.09 specific deduction for employment income (8.54 × IAS of €537.13), the mínimo de existência that protects low earners, tax credits of €600 per dependant and up to €250 of general family expenses, the solidarity surcharge above €80,000, and the IRS Jovem partial exemption for taxpayers up to 35 (100%, 75%, 50% or 25% of income depending on the year, capped at €29,542.15).
The result is your final annual IRS liability as a single filer — not the monthly withholding (retenção na fonte), which only approximates it; the difference is settled when you file. Health, education and housing deductions are not included, so a refund is common.
With the default inputs, the net salary per payment is €1,498.67. Change any value above to recalculate instantly.
How to use the portugal salary calculator
- 1Enter your gross monthly salary from your contract.
- 2Choose 14 payments (standard) or 12 if allowances are paid monthly.
- 3Enter the number of dependants you will claim.
- 4If you are 35 or younger, pick your IRS Jovem year.
- 5Read your net pay per payment and the annual IRS breakdown.
Formula and method
Annual gross is the monthly salary × 14 (or × 12). Social Security takes 11%. The employment specific deduction is the larger of €4,587.09 (8.54 × IAS) and your Social Security contributions. For low earners the mínimo de existência (art. 70) reduces taxable income further, with a reference value of €12,880 and a phase-out that ends at 2.2 × 14 × IAS (€16,543.60).
Tax is the progressive art. 68 table (12.5%, 15.7%, 21.2%, 24.1%, 31.1%, 34.9%, 43.1%, 44.6%, 48%). Under IRS Jovem the exempt share is removed from taxable income but still counts for the rate, so the average rate on total income is applied to the taxable part. Credits of €600 per dependant and €250 general family expenses are subtracted, and the 2.5%/5% solidarity surcharge applies above €80,000 and €250,000.
- IAS
- Indexante dos Apoios Sociais — €537.13 in 2026
- SS
- Segurança Social employee contribution (11%)
- Rendimento coletável
- Taxable income after deductions
- Coleta
- Tax from the art. 68 table before credits
Worked examples
€2,000 a month, 14 payments, single
Gross is €28,000. After 11% Social Security (€3,080) and the €4,587.09 specific deduction, taxable income is €23,412.91. The table gives €4,188.65 of tax, less the €250 general expenses credit = €3,938.65 IRS. Net pay is €20,981 a year, about €1,499 per payment.
€1,000 a month — mínimo de existência applies
With €14,000 gross, the mínimo de existência removes €3,380.91 from taxable income, leaving €6,032. Tax is €754, less €250 = €504 for the year, so you keep €854 of each €1,000 payment.
€6,000 a month with 2 dependants
Social Security of €9,240 exceeds the standard deduction, so it is used instead, leaving €74,760 taxable. Tax of €24,901.24 is reduced by €1,450 of credits to €23,451.24. Net pay is about €3,665 per payment.
€2,500 a month in IRS Jovem years 2–4
75% of the €35,000 gross (€26,250) is exempt, leaving €4,162.91 taxable at the 21.06% average rate of total income: €876.61, minus €250 = €626.61. Net pay rises from about €1,785 to €2,180 per payment.
Frequently asked questions
What are the IRS tax brackets in Portugal for 2026?+
Taxable income is taxed at 12.5% up to €8,342, 15.7% to €12,587, 21.2% to €17,838, 24.1% to €23,089, 31.1% to €29,397, 34.9% to €43,090, 43.1% to €46,566, 44.6% to €86,634 and 48% above, as set by Lei n.º 73-A/2025.
Why are salaries paid 14 times a year in Portugal?+
Employees are entitled to a holiday allowance (subsídio de férias) and a Christmas allowance (subsídio de Natal), each normally equal to one month’s salary. Some employers pay them in twelfths (duodécimos) alongside the monthly salary instead.
How much Social Security do employees pay?+
Employees pay 11% of gross salary to Segurança Social, with no upper ceiling. The employer pays a further 23.75% on top of the gross salary, which does not affect your net pay.
What is IRS Jovem?+
IRS Jovem partially exempts employment and self-employment income for taxpayers up to 35 who are not dependants: 100% in the first year of income, 75% in years 2–4, 50% in years 5–7 and 25% in years 8–10, capped at 55 × IAS (€29,542.15 in 2026).
What is the mínimo de existência?+
It is a rule in article 70 of the IRS Code that keeps low earners’ net income above a minimum. In 2026 its reference value is €12,880, so someone on the minimum wage of €920 × 14 pays no IRS, and the relief phases out as income rises.
Why is my monthly withholding different from this result?+
Employers withhold IRS each month using the official withholding tables (retenção na fonte), which approximate the annual tax. Your real liability is calculated when you file the annual return, together with deductions for health, education, housing and invoices, which usually produce a refund.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.
Sources
- Portal das Finanças — CIRS artigo 68.º (Taxas gerais)
- Portal das Finanças — CIRS artigo 25.º (Deduções, categoria A)
- Portal das Finanças — CIRS artigo 70.º (Mínimo de existência)
- Portal das Finanças — CIRS artigo 12.º-B (IRS Jovem)
- Portal das Finanças — CIRS artigos 78.º-A e 78.º-B (deduções à coleta)
- Portal das Finanças — CIRS artigo 68.º-A (Taxa adicional de solidariedade)