Calculate IRS (Imposto sobre o Rendimento) with official Autoridade Tributária rates
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See how Portuguese IRS (Imposto sobre o Rendimento) applies to different income levels
Portugal has a progressive income tax system (IRS) with rates ranging from 12.5% to 48% across 9 tax brackets. The highest rate of 48% applies to annual income exceeding €83,697. Additionally, there's a solidarity tax of 2.5% (on income €80,000-€250,000) and 5% (above €250,000) for high earners. The 2025 brackets include a 4.6% adjustment for inflation.
The tax filing period in Portugal runs from April 1 to June 30, 2025, for income earned in 2024. Returns must be submitted online through the Portal das Finanças. Before filing, you must update household composition by February 15 and classify expenses on e-fatura by February 26. Tax payments are due by August 31, 2025. Extensions until December 31 are available in special cases using Model 49.
IRS (Imposto sobre o Rendimento de Pessoas Singulares) is Portugal's personal income tax. It applies progressive rates from 12.5% to 48% for tax residents on worldwide income. Non-residents pay a flat 25% rate on Portuguese-sourced income. The tax is administered by the Autoridade Tributária e Aduaneira (AT) through the Portal das Finanças electronic system.
Yes, if you're a tax resident in Portugal (present 183+ days per year or have your main residence there), you pay IRS on worldwide income. Portugal's D7 visa and Digital Nomad visa allow remote workers to live in Portugal. While the Non-Habitual Residency (NHR) program ended for new applicants in 2024, digital nomads still benefit from Portugal's standard tax regime with full access to deductions through e-fatura.
Yes, Portuguese taxpayers can claim deductions for health expenses (15% of costs), education costs (30% up to €800), property expenses (15% of rent or mortgage interest up to €502), retirement savings, charitable donations, and general family expenses (35% up to €250). All deductions are managed through the e-fatura portal, where you must classify invoices by February 26 each year. The system automatically calculates your eligible deductions.
Portugal's solidarity tax (Taxa de Solidariedade) is an additional tax on high earners. For 2025, it's 2.5% on taxable income between €80,000 and €250,000, and 5% on income exceeding €250,000. This is calculated after regular IRS and is added to your total tax liability. The threshold applies to taxable income (after deductions), not gross income.
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Data Source: Autoridade Tributária e Aduaneira
Verified for 2025 tax year • Based on Order no. 236-A/2025 • Last updated: November 2025
This calculator provides estimates based on official Portuguese tax tables. For personalized tax advice, consult a certified Portuguese accountant (contabilista certificado) or tax advisor familiar with IRS regulations and the e-fatura system.