Portugal income tax rates
Progressive personal income tax brackets (escaloes) under Article 68 of the Codigo do IRS for the 2026 tax year, mainland Portugal, general rates (taxa normal).
| Current value | 9 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Codigo do IRS, Artigo 68.o (taxas gerais), na redacao dada pela Lei n.o 73-A/2025, de 30 de dezembro (Orcamento do Estado para 2026); os limites dos escaloes foram atualizados em 3,51% e as taxas do 2.o ao 5.o escalao reduzidas em 0,3 pontos percentuais |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Nine progressive escaloes for 2026, set by the OE 2026 (Lei n.o 73-A/2025). Two changes versus 2025: every bracket limit was uplifted by 3.51% for inflation, and the marginal rates of the 2nd to 5th brackets were cut by 0.3 percentage points; the 1st bracket (12.5%) and the 6th-9th brackets (34.9%, 43.1%, 44.6%, 48%) were left unchanged. The 'rate' shown is the taxa normal (marginal rate) of each escalao. CRITICAL MECHANISM - THIS IS A SPLIT-RATE TARIFF, NOT A SIMPLE STACKED-BRACKET TABLE: under Art. 68(2) CIRS, when taxable income exceeds the top of the first bracket it is divided into two parts - the part equal to the upper limit of the largest bracket that fits is taxed at that bracket's AVERAGE rate (taxa media, column B), and the remainder at the NORMAL rate (taxa normal, column A) of the next bracket. Practically, Portuguese payroll and assessment software applies the marginal rate of the top applicable bracket to the whole rendimento coletavel and then subtracts a 'parcela a abater' (deductible amount) fixed per bracket, which reproduces the same result. Aggregator tables that publish figures like 11.97% / 10.99% / 14.84% for the lower brackets are quoting the taxa media / column-A split artefacts, NOT the marginal rates, and were discarded here; the marginal rates above are the correct escalao rates. CORRECTION MADE: one source served stale upper limits for brackets 6-9 (EUR 41,952 / 44,987 / 81,199) that were not uplifted by 3.51% - the correct 2026 uplifted limits are EUR 43,090 / 46,566 / 86,634, cross-confirmed against the OE 2026 bracket set. SPLITTING / COUPLES: married and cohabiting couples may opt for joint taxation (tributacao conjunta), in which the tariff is applied to half the aggregated income and the result doubled (quociente conjugal = 2). MINIMUM OF EXISTENCE: a minimo de existencia (updated to EUR 12,880 for 2026, tracking 14 x the RMMG) ensures low earners at minimum-wage level pay effectively no IRS regardless of the nominal 1st-bracket rate. NOT INCLUDED IN THESE RATES: the additional solidarity surtax (taxa adicional de solidariedade, Art. 68-A CIRS) of 2.5% on taxable income between EUR 80,000 and EUR 250,000 and 5% above EUR 250,000; and the autonomous regions (Azores, Madeira) apply their own reduced regional IRS rates to residents there. Investment income is generally taxed separately at a flat 28% (Art. 72 CIRS) unless englobamento is elected. Access: the CIRS is consolidated on diariodarepublica.pt (detail pages returned empty bodies to automated fetching and are flagged); the 2026 bracket limits and rates were confirmed against the OE 2026 law reference (Lei 73-A/2025) and multiple independent reproductions that agree on the uplifted limits and the 2nd-5th-bracket 0.3pp cut.
Get it programmatically
curl https://euroref.dev/v1/pt/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/pt/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pt/income-taxOther Portugal series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate