Portugal IRS Tax Calculator
Calculate your income tax (IRS) in Portugal with 2025 brackets.
IRS anual estimado
3819,96 €
Taxa efetiva: 18.3%
Rendimento liquido anual
21 180,04 €
Liquido mensal (14 meses)
1512,86 €
Escaloes IRS 2025
Calculo estimativo baseado nos escaloes IRS 2025 para rendimentos de trabalho dependente (categoria A). Nao inclui deducoes a coleta (saude, educacao, habitacao). Consulte um contabilista para calculo exato.
Portugal IRS tax calculator: 2025 brackets and deductions
The IRS (Personal Income Tax) is Portugal's main income tax. In 2025, IRS has 9 progressive brackets from 13% (income up to 7,703 EUR) to 48% (income above 81,199 EUR). Each bracket applies only to the portion of income within that range.
Taxpayers benefit from various deductions: general family expenses (35% up to 250 EUR per taxpayer), health (15% up to 1,000 EUR), education (30% up to 800 EUR), housing (15% up to 502 EUR for rent), among others.
Married couples or domestic partners can opt for joint taxation, where combined income is divided by two before applying brackets. This is generally advantageous when there is a large income disparity between spouses.
Frequently asked questions
How many IRS tax brackets does Portugal have?
Portuguese IRS has 9 brackets in 2025: 13%, 16.5%, 22%, 25%, 32%, 35.5%, 43.5%, 45%, and 48%. It's a progressive system where each bracket applies only to income within that range.
What personal deductions exist in Portugal?
Portugal allows deductions for general family expenses, health, education, housing, alimony, and others. There are also automatic deductions for dependents and joint filing for married couples.
Is joint or individual filing better in Portugal?
It depends on each spouse's income. If one earns significantly more, joint filing is usually more advantageous because income is split between two, reducing the effective average rate.
Do non-habitual residents have a special regime?
Yes. The Non-Habitual Resident (NHR) regime offered a flat 20% rate for high-value work income. Since 2024, it was replaced by the IFICI regime for researchers and innovators.