Free calculator · IRS 2026 · Mainland Portugal

Portuguese IRS Tax Calculator 2026

Estimate your Portuguese personal income tax (IRS) and social security contributions for the 2026 tax year, grounded in Portuguese law. Free tool for employees and self-employed workers (recibos verdes). Every step cites the relevant CIRS / Social Security article.

Not sure what to put in a field, or would rather describe your situation in plain words? Our AI assistant specialized in Portuguese taxes can walk you through each field — or just run the calculation for you from what you tell it.

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Income

Gross annual income

Gross salary before income tax and social security.

Social security contributions paid

Leave empty to use 11% of gross (default for employees).

Deductions

Dependents (≥ 3 yrs)

Children and dependents in your household.

Dependents (< 3 yrs)

Adds €126 each (art. 78.º-A n.º 2).

Health expenses

Health-tagged invoices on e-fatura. Deduction: 15%, max €1,000 (art. 78.º-C).

Education expenses

Tuition, books, training. Deduction: 30%, max €800 (art. 78.º-D).

General family expenses

Any-sector invoices with your NIF. Deduction: 35%, max €250 (art. 78.º-B).

Joint taxation

Married/civil-union couples filing jointly. Enter total household income.

Single-parent household

Estimated IRS

Verified values

€4,811

Effective rate: 16%Marginal rate: 31.1%Social Security (yearly): €3,300Estimated net: €21,889

Step-by-step calculation

Gross income
€30,000.00
Specific deduction (art. 25.º)CIRS art. 25.º8,54 × IAS = 4587.09 €
− €4,587.09
Taxable income
€25,412.91
IRS from bracketsCIRS art. 68.º
€4,810.65
Coleta
€4,810.65
Net IRS owed
€4,810.65

Estimate. This calculator gives an estimate of IRS and Social Security based on 2026 Portuguese law (CIRS art. 25.º, 31.º, 68.º, 70.º, 78.º; Código Contributivo art. 157.º, 168.º). Mainland Portugal only. Excludes Azores, Madeira, IFICI/NHR, property charges, alimony, disability, double taxation, and tax benefits. Always verify with a Contabilista Certificado before filing or paying.

What this calculator can’t do, the AI assistant can

This calculator covers the common case. For everything else in Portuguese tax, the TaxPortugal AI assistant answers concrete questions, with citations to the law and tailored to your profile:

Separate filing with divergent spouse incomes
Mínimo de existência (art. 70.º): full graduated formulas and smoothing zones
Reduced regional regimes of the Azores and Madeira
NHR / IFICI regime, tax benefits (EBF), and capital gains (crypto, real estate, stocks)
Deductions for property charges, alimony, disability, and international double taxation
IVA, recibos verdes, Social Security, opening atividade, and anything else — always cited to the law
Structured email drafts you can send your Contabilista Certificado when you need to confirm

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