🇵🇹 Portugal Net Salary Estimator 2026

IRS 9‑tier · Segurança Social 11% · IRS Jovem 5‑tier · Açores/Madeira · BIK · Tax Refund

⚠️ LEGAL DISCLAIMER — READ BEFORE USE: This tool provides ROUGH ESTIMATIONS ONLY. It is NOT official tax advice, NOT a substitute for Portal das Finanças or a TOC/CC, and NOT legally binding. Portuguese taxation involves family deductions, regional variations, and complex rules. Always verify officially.
🏛️ OE2026 Budget Changes (✅ applied): IRS brackets 2–5 rates reduced, all 9 thresholds raised 3.51%. Standard deduction (dedução específica) increased to €12,880. IRS Jovem expanded to age 35 with 5‑year relief schedule.
💡 How Portuguese payroll works: Employee pays IRS (progressive 9‑bracket) + Segurança Social (flat 11%) from gross. Portugal typically pays 14 monthly salaries (12 regular + subsídio de Natal + subsídio de Férias). The dedução específica (€12,880) reduces taxable income before IRS brackets apply. Employer pays additional TSU 23.75% on top of gross. Autonomous regions (Açores / Madeira) enjoy IRS rate reductions.
Note: IRS Jovem relief applies only to base IRS, solidarity surtax (sobretaxa) is excluded from youth relief.
📑 Reference Parameters (OE 2025/2026 — ✅ Updated):
  • ✅ 2026 IRS BRACKETS 9 tiers updated: rates reduced for bands 2‑5
  • ✅ 2026 DEDUÇÃO ESPECÍFICA €12,880/yr
  • ✅ 2026 IRS JOVEM 5 tiers: 100%/75%/50%/37.5%/25% (cap €7,600/yr, sobretaxa excluded)
  • REGIONAL AÇORES IRS −30% · MADEIRA IRS −20%
  • NOTE 14 payments standard · BIK added to taxable income · Family deduction €600/dep

Input Parameters

€
Example: €2,000/month × 14 = €28,000/year
Joint filing splits income ÷2 for bracket calc.
Affects family deductions (simplified).
Autonomous regions enjoy reduced IRS rates. Applies to base IRS only.

Tax Reliefs & Adjustments

5‑year graduated relief, capped at €7,600/year. Must be ≤35 years old. Does not apply to solidarity surtax.
€/yr
Company car, health insurance, meal allowance above exempt limit, housing, etc. Added to taxable income but NOT subject to SS.
€/yr
Health, education, rent (up to €1,000), PPR pension, donations, etc.
%
Fixed 11% for employees. No upper cap.

💰 Annual Tax Refund Simulation

€/yr
Enter total IRS deducted from payslips during the year. Compare with final tax liability to estimate refund or amount due.

Estimated Breakdown

Visual breakdown (Gross = 100%)

※ Employer TSU (23.75%) is additional cost, not part of gross salary. BIK is non‑cash.
⚠️ ESTIMATION ONLY. Excludes full IRS Jovem schedule nuances, autonomous region rate tiers, BIK valuation rules. For official: portaldasfinancas.gov.pt ↗