Income tax calculator — Portugal
Estimate resident IRS from annual taxable income, including the additional solidarity tax where it applies.
Annual rendimento coletável after deductions. For joint assessment, enter the household total.
- General IRS
- €14,205
- Additional solidarity tax
- €0
- Estimated resident IRS
- €14,205
Scale applied to tariff income €50,000; joint assessment doubles the result after halving income.
Average tax rate 28.4% · marginal rates apply only to income in each bracket. Resident general IRS and solidarity tax only; credits, withholding and social security are excluded.
Choose the assessment and tax region
Enter rendimento coletável: annual taxable income after deductions, not gross salary.
For joint assessment, enter the household's combined taxable income. The official quotient divides it by two, calculates tax, then doubles the result.
What the region changes
- Mainland uses the national general scale and solidarity rates
- Azores rates are 30% below the corresponding national rates
- Madeira has its own schedule and is not approximated here
Deductions, credits, disability rules, dependants, withholding and social security are outside this estimate.
Read the Portuguese Tax Authority's 2025 rates ↗Included
- 2025 resident general IRS scale
- Additional solidarity tax
- Mainland and Azores rates
- Individual and joint-assessment quotient
Not included
- Gross-income deductions
- Madeira
- Dependants, disability rules, deductions and credits
- Withholding, special-category rates and social security
What this means
Portugal applies progressive general IRS rates to annual taxable income. The additional solidarity tax starts when taxable income used by the tariff exceeds EUR 80,000.
Joint assessment uses half the combined taxable income for both calculations and doubles the resulting tax. Azores rates are reduced by 30% from the corresponding national rates.
Formula & worked example
general IRS = official marginal rate × tariff income − official deduction solidarity = 2.5% from EUR 80,000 to EUR 250,000 + 5% above EUR 250,000 joint = 2 × tax(combined taxable income ÷ 2) Azores = 70% × corresponding national tax
EUR 100,000 mainland taxable income, individual assessment
- General IRS: 48% × EUR 100,000 − EUR 10,939.90
- EUR 37,060.10
- Solidarity: 2.5% × EUR 20,000
- EUR 500
Estimated IRS is EUR 37,560.10 before excluded deductions and credits.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- Portuguese Tax Authority — Rates applicable 2025 — General IRS table, joint quotient, regional reductions and solidarity rates