Portugal · Calculator
Portugal take-home pay calculator 2026
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).
Take-home pay by annual salary
| Annual salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| €25,000 | €2,750 | €3,108 | €19,142 | €30,938 |
| €40,000 | €4,400 | €7,751 | €27,849 | €49,500 |
| €60,000 | €6,600 | €14,953 | €38,447 | €74,250 |
| €90,000 | €9,900 | €26,865 | €53,235 | €111,375 |
Questions
What is the take-home pay on €40,000 a year in Portugal?
After employee contributions of €4,400 and tax of €7,751, take-home pay is €27,849 a year. The employer's total cost is €49,500, 1.24 times the salary.
What does the calculator assume?
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).