What are the IRS tax brackets in Portugal for 2026?

These rates apply to income earned in 2026 and declared in 2027. They are marginal rates: each slice of income is taxed at its own rate, so crossing a threshold never raises the tax on the euros below it.

The 2026 table

What taxable income means here

The bounds apply to rendimento coletavel, which is gross income after the specific deduction and other allowed deductions, not your gross salary. For employment and pension income the specific deduction is 8.54 times the IAS under Article 25 CIRS, which works out at 4,587.09 euros for 2026 on the IAS figure we have, and Article 25 lets you deduct your mandatory social security contributions instead when they come to more. Portuguese tables often print a parcela a abater column next to the rates, a shortcut that lets you compute the tax in one line. We have not found a 2026 version of that column on an official page, so this page does not publish one.

On top of the brackets

A solidarity surcharge of 2.5 percent applies to the slice of taxable income between 80,000 and 250,000 euros, and 5 percent above 250,000 euros. Non residents do not use this table at all: they pay a flat 25 percent on Portuguese source employment, self employment and pension income.

Our income tax and tax residency guide walks through residency tests and deductions in full. Put your own figures through the Portugal tax estimator, or see the arithmetic worked through in what you pay on 60,000 euros.