The Hardest Market · Portugal
Portugal's HR data
The rules and costs of employing people in Portugal (Lisbon), from official sources, in English and Japanese.
39.4%women in management (2025, ILO)
1.24×employer's total cost on €40,000 a year, as a multiple of salary
14public holidays (2026)
Employment rules
Employer contributions
Employee contributions
Take-home pay and employer cost by annual salary
Employee in Lisbon (mainland rates), Portuguese tax resident and national, single with no dependants, salary only (category A), calendar tax year 2026. Salaries in Portugal are paid in 14 instalments (12 months plus the statutory holiday and Christmas allowances); all figures here are annual totals, and because IRS is settled on total annual income and social security is a flat uncapped 11%, the year-end result is the same whether the annual salary is paid in 12 or 14 instalments (only monthly withholding differs). Income tax on the 2026 general rates as cut retroactively to 1 January 2026 by Decree-Law 212/2026, with the specific deduction for employment income (the higher of 8.54 × IAS = €4,587.09 and the employee's social security), the solidarity surcharge, and the general family expenses deduction of €250 (reached by almost every taxpayer through e-invoices). IRS Jovem (under-35 relief), the NHR regime and its successor IFICI are not applied. The Lisbon municipal IRS rebate is not applied (see notes).
Sources: [1] [2] [3] Checked 2026-11-08; 2026 rates.