Portugal IRS Calculator 2026 — Income Tax Bracket Tool
The Portugal IRS calculator 2026 estimates personal income tax (Imposto sobre o Rendimento das Pessoas Singulares) across the 9-bracket progressive scale from 13% to 48%, with optional NHR flat 20% regime and family quotient division for joint filers and dependents.
| Gross income | — |
| Specific deduction (income from work) | — |
| Family quotient divisor | — |
| Per-quotient taxable income | — |
| Breakdown | |
| Progressive IRS (or NHR flat) | — |
| Dependent deduction | — |
| Solidarity surcharge (taxa adicional) | — |
| Total IRS 2026 | — |
| Marginal rate | — |
The Portugal IRS calculator 2026 estimates personal income tax (Imposto sobre o Rendimento das Pessoas Singulares) across the 9-bracket progressive scale from 13% to 48%, with optional NHR / IFICI flat 20% regime and family quotient division for joint filers and dependents. Use it to compare standard-resident IRS versus NHR before deciding where to file your tax residency.
Portugal IRS 2026 Bracket Structure
Portugal moved to a 9-bracket progressive scale with the 2024-2026 reform. For 2026 the brackets (taxable income per quotient) are roughly: up to €8,059 at 13.0%, to €12,160 at 16.5%, to €17,233 at 22.0%, to €22,306 at 25.0%, to €28,400 at 32.0%, to €41,629 at 35.5%, to €44,987 at 43.5%, to €83,696 at 45.0%, and above €83,696 at 48.0%. A solidarity surcharge (taxa adicional) adds 2.5% on income €80,000-€250,000 and 5% above €250,000. Specific deductions cover €4,462.15 of work income at 0%.
NHR / IFICI 20% Flat Regime
The original Non-Habitual Resident (NHR) program closed to new entrants on 31 December 2023, but Portugal launched a successor — IFICI (Incentivo Fiscal à Investigação Científica e Inovação), often called "NHR 2.0" — in 2024. New residents in high-value scientific, technological, or innovation activities qualify for a flat 20% IRS rate on Portuguese-source professional income for 10 consecutive years. Foreign-source income (dividends, royalties, capital gains) can be partly exempt depending on treaty. This calculator's NHR toggle applies the 20% flat — but real qualification requires registration with AT and approval of the high-value-activity classification.
Family Quotient (Quociente Familiar)
Married couples filing jointly can elect the family quotient: total household income is divided by 2 (or by 2 plus dependent factors in some regimes), brackets applied to the per-quotient figure, then tax multiplied back. This pushes a one-earner household into lower brackets and can save €1,000-€5,000/year versus separate filing. Dependents add fixed deductions to tax: €600 per dependent (under 3: €726), plus €300 for the second and €450 for the third onward when both parents share the household. The calculator applies dependent deductions after computing progressive tax.
What This Tool Does Not Cover
Estimates are based on work and self-employment categories A/B at the general scale. The tool excludes Category E (capital income, taxed autonomously at 28% in most cases), Category F (rental income, optional 25% autonomous), Category G (capital gains on real estate: 50% inclusion for residents, full 28% flat for non-residents), and Madeira/Azores reduced regional rates (~30% reduction). Social security (Segurança Social) of 11% on workers and 21.4% on self-employed is separate from IRS. Always cross-check with the official AT simulator (portaldasfinancas.gov.pt) before signing a contract that depends on a net figure.
Last updated May 2026. Source: Autoridade Tributária e Aduaneira (AT) — portaldasfinancas.gov.pt, Código do IRS 2026, Lei do Orçamento do Estado 2026.