{"id":14720,"date":"2026-10-28T00:08:03","date_gmt":"2026-10-28T00:08:03","guid":{"rendered":"https:\/\/novomove.com\/portugal-income-tax-calculator\/"},"modified":"2026-10-28T00:08:03","modified_gmt":"2026-10-28T00:08:03","slug":"portugal-income-tax-calculator","status":"publish","type":"page","link":"https:\/\/novomove.com\/pt\/portugal-income-tax-calculator\/","title":{"rendered":"Portugal Income Tax Calculator 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14720\" class=\"elementor elementor-14720\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00008 e-con-full e-flex e-con e-parent\" data-id=\"tx00008\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00007 e-con-boxed e-flex e-con e-child\" data-id=\"tx00007\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-tx00004 e-con-full e-flex e-con e-child\" data-id=\"tx00004\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00001 elementor-widget elementor-widget-heading\" data-id=\"tx00001\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Portugal income tax calculator 2026: what you keep after tax<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00002 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Enter your gross income and see your income tax, social security and take-home pay for 2026, by year and by month. For employees, freelancers and pensioners, with IFICI, NHR and IRS Jovem side by side.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00003 elementor-widget elementor-widget-html\" data-id=\"tx00003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"nmtx-tp\" style=\"width:300px;max-width:100%\"><div class=\"trustpilot-widget\" data-locale=\"en-US\" data-template-id=\"5419b6a8b0d04a076446a9ad\" data-businessunit-id=\"645c3f56484ec7b9c3eabc7b\" data-style-height=\"32px\" data-style-width=\"100%\" data-theme=\"dark\" data-token=\"98842949-2db9-4aaf-b59e-993006c0c280\" data-min-review-count=\"0\" data-style-alignment=\"left\"><a href=\"https:\/\/www.trustpilot.com\/review\/novomove.com\" target=\"_blank\" rel=\"noopener\">Trustpilot<\/a><\/div><\/div><style>.nmtx-tp iframe{border:0!important;display:block;width:100%}<\/style><p style=\"margin:12px 0 0;font-size:15px;color:#C9D4E3\">Rules checked 27 October 2026 &middot; 2026 State Budget rates &middot; <a href=\"#sources\" style=\"color:#FFC504\">sources<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00006 e-con-full elementor-hidden-mobile elementor-hidden-tablet e-flex e-con e-child\" data-id=\"tx00006\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00005 elementor-widget elementor-widget-image\" data-id=\"tx00005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1344\" height=\"752\" src=\"https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-tax-calculator-desk-lisbon.jpg\" class=\"attachment-full size-full wp-image-14718\" alt=\"Laptop with a bar chart, calculator and espresso on a desk overlooking Lisbon\" srcset=\"https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-tax-calculator-desk-lisbon.jpg 1344w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-tax-calculator-desk-lisbon-300x168.jpg 300w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-tax-calculator-desk-lisbon-1024x573.jpg 1024w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-tax-calculator-desk-lisbon-768x430.jpg 768w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-tax-calculator-desk-lisbon-18x10.jpg 18w\" sizes=\"(max-width: 1344px) 100vw, 1344px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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.nmtx-best{display:inline-block;margin-left:6px;font-size:13px;font-weight:700;padding:2px 8px;border-radius:10px;background:var(--gd);color:var(--nv);vertical-align:1px}\n#nmtx details{margin-top:16px;border-top:1px solid var(--ln);padding-top:12px}\n#nmtx summary{cursor:pointer;font-size:17px;font-weight:700;padding:6px 0}\n#nmtx .nmtx-sl{width:100%;border-collapse:collapse;font-size:15px;margin-top:8px}\n#nmtx .nmtx-sl td{padding:7px 4px;border-bottom:1px solid var(--ln);font-variant-numeric:tabular-nums}\n#nmtx .nmtx-sl td:not(:first-child){text-align:right}\n#nmtx .nmtx-cta{margin-top:20px;padding:18px;border-radius:12px;background:var(--nv);color:#fff}\n#nmtx .nmtx-cta b{display:block;font-size:18px;margin-bottom:4px}\n#nmtx .nmtx-cta p{margin:0 0 14px;font-size:16px;line-height:1.5;color:#E6ECF4}\n#nmtx .nmtx-cta a{display:inline-block;margin:0 8px 8px 0;padding:11px 18px;border-radius:8px;background:var(--gd);color:var(--nv);font-weight:700;font-size:16px;text-decoration:none}\n#nmtx .nmtx-cta a.alt{background:transparent;color:#fff;box-shadow:inset 0 0 0 1px rgba(255,255,255,.5)}\n#nmtx .nmtx-peek{display:none;width:100%;margin-top:6px;padding:12px 14px;border:0;border-radius:10px;background:var(--nv);color:#fff;font:inherit;font-size:16px;font-weight:600;text-align:left;cursor:pointer}\n#nmtx .nmtx-peek span{color:var(--gd)}\n#nmtx [hidden]{display:none!important}\n@media(max-width:900px){#nmtx .nmtx-grid{grid-template-columns:1fr!important}#nmtx .nmtx-peek{display:block}}\n@media(max-width:520px){#nmtx .nmtx-amt{flex-direction:column}#nmtx .nmtx-amt .nmtx-seg button{flex:1}#nmtx .nmtx-card{padding:18px}#nmtx .nmtx-big{font-size:44px}#nmtx .nmtx-cmp{font-size:15px}#nmtx .nmtx-seg button{flex:1 1 auto}}\n<\/style>\n<div id=\"nmtx\">\n  <div class=\"nmtx-grid\">\n    <div class=\"nmtx-card\">\n      <h3>Your income<\/h3>\n      <div class=\"nmtx-f\">\n        <span class=\"nmtx-l\" id=\"nmtx-amt-l\">Gross income<\/span>\n        <div class=\"nmtx-amt\">\n          <label><span aria-hidden=\"true\">\u20ac<\/span><input id=\"nmtx-gross\" type=\"text\" inputmode=\"numeric\" aria-labelledby=\"nmtx-amt-l\" autocomplete=\"off\"><\/label>\n          <div class=\"nmtx-seg sm\" role=\"group\" aria-label=\"Period\" data-k=\"period\">\n            <button type=\"button\" data-v=\"year\">Per year<\/button><button type=\"button\" data-v=\"month\">Per month<\/button>\n          <\/div>\n        <\/div>\n        <div class=\"nmtx-chips\" id=\"nmtx-chips\"><\/div>\n        <p class=\"nmtx-note\" id=\"nmtx-month-note\" hidden><\/p>\n      <\/div>\n      <div class=\"nmtx-f\">\n        <span class=\"nmtx-l\">I am<\/span>\n        <div class=\"nmtx-seg\" role=\"group\" aria-label=\"Income type\" data-k=\"type\">\n          <button type=\"button\" data-v=\"employee\">Employee<\/button><button type=\"button\" data-v=\"freelancer\">Freelancer<\/button><button type=\"button\" data-v=\"pensioner\">Pensioner<\/button>\n        <\/div>\n        <p class=\"nmtx-help\">Own a Portuguese company? Use our <a href=\"\/portugal-salary-vs-dividends-calculator\/\" style=\"color:var(--nv)\">salary vs dividends calculator<\/a> to find the cheapest way to pay yourself.<\/p>\n      <\/div>\n      <div class=\"nmtx-f\" data-show=\"freelancer\">\n        <span class=\"nmtx-l\">Your activity<\/span>\n        <div class=\"nmtx-opts\" role=\"group\" aria-label=\"Your activity\" data-k=\"activity\">\n          <button type=\"button\" data-v=\"prof\"><div><b>A listed profession<\/b><span>Programmers, designers, consultants, translators, teachers and trainers, engineers, architects, accountants, lawyers, doctors and therapists, journalists, artists.<\/span><\/div><em>75% taxed<\/em><\/button>\n          <button type=\"button\" data-v=\"other\"><div><b>Other services (code 1519)<\/b><span>Services with no specific professional code, for example hairdressers, gyms or building work.<\/span><\/div><em>35% taxed<\/em><\/button>\n          <button type=\"button\" data-v=\"sales\"><div><b>Selling goods, restaurants or hotels<\/b><span>Online shops, caf\u00e9s, guesthouses.<\/span><\/div><em>15% taxed<\/em><\/button>\n        <\/div>\n        <p class=\"nmtx-diff\" id=\"nmtx-diff\" hidden><\/p>\n      <\/div>\n      <div class=\"nmtx-f\" data-show=\"freelancer\">\n        <span class=\"nmtx-l\">Year of activity in Portugal<\/span>\n        <div class=\"nmtx-seg sm\" role=\"group\" aria-label=\"Year of activity\" data-k=\"actYear\">\n          <button type=\"button\" data-v=\"1\">1st year<\/button><button type=\"button\" data-v=\"2\">2nd year<\/button><button type=\"button\" data-v=\"3\">3rd year or later<\/button>\n        <\/div>\n        <p class=\"nmtx-help\">New freelancers pay tax on half the usual share in year 1, three quarters in year 2, and no social security for the first 12 months.<\/p>\n      <\/div>\n      <div class=\"nmtx-f\" data-show=\"pensioner\">\n        <span class=\"nmtx-l\">Pension paid from<\/span>\n        <div class=\"nmtx-seg sm\" role=\"group\" aria-label=\"Pension paid from\" data-k=\"pensionFrom\">\n          <button type=\"button\" data-v=\"abroad\">Abroad<\/button><button type=\"button\" data-v=\"pt\">Portugal<\/button>\n        <\/div>\n      <\/div>\n      <div class=\"nmtx-f\">\n        <span class=\"nmtx-l\">Tax status<\/span>\n        <div class=\"nmtx-seg sm\" role=\"group\" aria-label=\"Tax status\" data-k=\"regime\" id=\"nmtx-regimes\">\n          <button type=\"button\" data-v=\"standard\">Standard<\/button><button type=\"button\" data-v=\"ifici\">IFICI<\/button><button type=\"button\" data-v=\"jovem\">IRS Jovem<\/button><button type=\"button\" data-v=\"nhr\">NHR<\/button>\n        <\/div>\n        <p class=\"nmtx-help\" id=\"nmtx-regime-help\"><\/p>\n      <\/div>\n      <div class=\"nmtx-f\" data-show-regime=\"nhr\" data-hide-type=\"pensioner\">\n        <span class=\"nmtx-l\">Is your job on the NHR high value-added list?<\/span>\n        <div class=\"nmtx-seg sm\" role=\"group\" aria-label=\"NHR high value-added job\" data-k=\"nhrHigh\">\n          <button type=\"button\" data-v=\"yes\">Yes<\/button><button type=\"button\" data-v=\"no\">No<\/button>\n        <\/div>\n        <p class=\"nmtx-help\">The 20% rate only covers listed jobs, such as company directors, engineers and scientists, IT specialists, doctors, university teachers, authors and artists, and skilled trades, with a level 4 qualification or five years\u2019 experience. Other work is taxed on the normal scale.<\/p>\n      <\/div>\n      <div class=\"nmtx-f\" data-show-regime=\"nhr\" data-show=\"pensioner\">\n        <span class=\"nmtx-l\">When did you register for NHR?<\/span>\n        <div class=\"nmtx-seg sm\" role=\"group\" aria-label=\"NHR registration date\" data-k=\"nhrDate\">\n          <button type=\"button\" data-v=\"before\">Before 1 April 2020<\/button><button type=\"button\" data-v=\"after\">1 April 2020 or later<\/button>\n        <\/div>\n        <p class=\"nmtx-help\">If you registered before 1 April 2020, foreign pensions are tax-free for your 10 years. From that date, they\u2019re taxed at 10%.<\/p>\n      <\/div>\n      <div class=\"nmtx-f\" data-show-regime=\"jovem\">\n        <span class=\"nmtx-l\">IRS Jovem year<\/span>\n        <select id=\"nmtx-jyear\" aria-label=\"IRS Jovem year\"><\/select>\n        <p class=\"nmtx-help\">For people aged 35 or under, for the first 10 years of work income.<\/p>\n      <\/div>\n      <button type=\"button\" class=\"nmtx-peek\" id=\"nmtx-peek\"><\/button>\n      <p class=\"nmtx-note\">Your numbers stay in this browser. Nothing is sent to us.<\/p>\n    <\/div>\n    <div class=\"nmtx-card\" id=\"nmtx-out\" aria-live=\"polite\"><\/div>\n  <\/div>\n<\/div>\n<script>\n\/* nmTax *\/\n\/\/ Portugal personal income tax (IRS) + social security, 2026, one person, mainland, one income.\n\/\/ Shared by the widget and test.js. Amounts are euros per year.\nvar NMTX = (function () {\n  var IAS = 537.13;\n  var R = {\n    limits: [8342, 12587, 17838, 23089, 29397, 43090, 46566, 86634, Infinity], \/\/ CIRS art. 68, Lei 73-A\/2025\n    current: [0.125, 0.157, 0.212, 0.241, 0.311, 0.349, 0.431, 0.446, 0.48],\n    \/\/ Cut to brackets 1-6 for all 2026 income: approved 9 Oct 2026, decree-law not yet published\n    pending: [0.122, 0.152, 0.207, 0.236, 0.306, 0.346, 0.431, 0.446, 0.48],\n    specificDeduction: 8.54 * IAS,      \/\/ CIRS art. 25 \/ 53: 4,587.09\n    minExistence: 920 * 14,             \/\/ CIRS art. 70: 12,880 (annual minimum wage)\n    ssEmployee: 0.11,\n    ssEmployer: 0.2375,\n    ssSelf: 0.214, ssSelfBase: 0.7, ssSelfBaseSales: 0.2,\n    ssSelfCap: 12 * IAS * 12,           \/\/ contribution base capped at 12 x IAS a month\n    coef: { prof: 0.75, other: 0.35, sales: 0.15 }, \/\/ simplified regime, CIRS art. 31\n    jovemShare: [1, 0.75, 0.75, 0.75, 0.5, 0.5, 0.5, 0.25, 0.25, 0.25],\n    jovemCap: 55 * IAS,                 \/\/ 29,542.15\n    flat: 0.2,                          \/\/ IFICI \/ NHR eligible work income\n    nhrPension: 0.1\n  };\n\n  function scale(taxable, rates) {\n    var tax = 0, lo = 0, slices = [], marginal = 0;\n    for (var i = 0; i < R.limits.length && taxable > lo; i++) {\n      var hi = Math.min(taxable, R.limits[i]), amt = (hi - lo) * rates[i];\n      slices.push({ from: lo, to: hi, rate: rates[i], tax: amt });\n      tax += amt; marginal = rates[i]; lo = R.limits[i];\n    }\n    return { tax: tax, slices: slices, marginal: marginal };\n  }\n  function surcharge(taxable) { \/\/ CIRS art. 68-A\n    return Math.max(0, Math.min(taxable, 250000) - 80000) * 0.025 + Math.max(0, taxable - 250000) * 0.05;\n  }\n\n  \/\/ Social security and the income the tax is worked out on, before any regime\n  function base(o) {\n    var g = o.gross;\n    if (o.type === 'employee') {\n      var ss = g * R.ssEmployee;\n      return { ss: ss, taxable: Math.max(0, g - Math.max(R.specificDeduction, ss)), employer: g * R.ssEmployer, workIncome: true };\n    }\n    if (o.type === 'pensioner') {\n      return { ss: 0, taxable: Math.max(0, g - R.specificDeduction), employer: 0, workIncome: false };\n    }\n    \/\/ Freelancer, simplified regime: a share of turnover is taxed; reduced in the first two years of activity\n    var coef = R.coef[o.activity || 'prof'] * (o.actYear === 1 ? 0.5 : o.actYear === 2 ? 0.75 : 1);\n    var ssBase = Math.min(g * (o.activity === 'sales' ? R.ssSelfBaseSales : R.ssSelfBase), R.ssSelfCap);\n    var ssSelf = o.actYear === 1 ? 0 : ssBase * R.ssSelf; \/\/ first 12 months exempt\n    return { ss: ssSelf, taxable: g * coef, employer: 0, coef: coef, workIncome: true };\n  }\n\n  function finish(o, b, irs, extra) {\n    var net = o.gross - b.ss - irs;\n    var r = { regime: extra.regime, ss: b.ss, taxable: b.taxable, irs: irs, net: net, employer: b.employer,\n      eff: o.gross > 0 ? (b.ss + irs) \/ o.gross : 0, irsRate: o.gross > 0 ? irs \/ o.gross : 0 };\n    for (var k in extra) r[k] = extra[k];\n    return r;\n  }\n\n  \/\/ Minimum existence: tax can't leave employment or pension income below the annual minimum wage\n  function floor(o, irs) {\n    if (o.type === 'freelancer') return irs;\n    return Math.min(irs, Math.max(0, o.gross - R.minExistence));\n  }\n\n  function standard(o, rates) {\n    var b = base(o), s = scale(b.taxable, rates), irs = s.tax + surcharge(b.taxable);\n    var capped = floor(o, irs);\n    return finish(o, b, capped, { regime: 'standard', slices: s.slices, marginal: s.marginal, minExistence: capped < irs });\n  }\n\n  function flat(o, rate, regime) {\n    var b = base(o);\n    return finish(o, b, b.taxable * rate, { regime: regime, slices: [{ from: 0, to: b.taxable, rate: rate, tax: b.taxable * rate }], marginal: rate });\n  }\n\n  \/\/ IRS Jovem: part of the income is exempt, but the exempt part still counts when setting the rate\n  \/\/ (CIRS art. 12-B(4) -> art. 22(4)): average rate on all income, applied to the non-exempt part.\n  function jovem(o, rates) {\n    var b = base(o), year = Math.min(10, Math.max(1, o.jovemYear || 1));\n    var exemptGross = Math.min(o.gross * R.jovemShare[year - 1], R.jovemCap);\n    var share = o.gross > 0 ? (o.gross - exemptGross) \/ o.gross : 0;\n    var taxedPart = b.taxable * share;\n    var s = scale(b.taxable, rates), avg = b.taxable > 0 ? s.tax \/ b.taxable : 0;\n    var irs = floor(o, avg * taxedPart + surcharge(taxedPart));\n    return finish(o, b, irs, { regime: 'jovem', exempt: exemptGross, jovemYear: year, avgRate: avg, marginal: s.marginal });\n  }\n\n  function relabel(r, regime) { r.regime = regime; r.onScale = true; return r; }\n\n  function compute(o) {\n    var rates = R.current, out = { input: o };\n    out.standard = standard(o, rates);\n    out.pending = standard(o, R.pending); \/\/ same, with the pending October 2026 cut\n    if (o.type === 'pensioner') {\n      \/\/ NHR on foreign pensions: exempt if registered before 1 April 2020, 10% from then on (Lei 2\/2020)\n      if (o.pensionFrom === 'abroad') out.nhr = flat(o, o.nhrPre2020 ? 0 : R.nhrPension, 'nhr');\n    } else {\n      out.ifici = flat(o, R.flat, 'ifici');\n      \/\/ NHR's 20% only covers jobs on the high value-added list; anything else is taxed on the normal scale\n      out.nhr = o.nhrHighValue === false ? relabel(standard(o, rates), 'nhr') : flat(o, R.flat, 'nhr');\n      out.jovem = jovem(o, rates);\n    }\n    return out;\n  }\n\n  return { compute: compute, scale: scale, R: R };\n})();\n(function () {\n  var root = document.getElementById('nmtx'); if (!root) return;\n  var T = NMTX, KEY = 'nm-tax-inputs', out = document.getElementById('nmtx-out');\n  var S = { gross: 50000, period: 'year', type: 'employee', activity: 'prof', actYear: '3', pensionFrom: 'abroad', regime: 'standard', jyear: '1', nhrHigh: 'yes', nhrDate: 'after' };\n  try { var saved = JSON.parse(localStorage.getItem(KEY) || 'null'); if (saved) for (var k in saved) if (k in S) S[k] = saved[k]; } catch (e) {}\n  function save() { try { localStorage.setItem(KEY, JSON.stringify(S)); } catch (e) {} }\n  var eur = function (n) { return '\u20ac' + Math.round(n).toLocaleString('en-GB'); };\n  var pct = function (n) { return (Math.round(n * 1000) \/ 10).toLocaleString('en-GB') + '%'; };\n  var NAMES = { standard: 'Standard', ifici: 'IFICI (NHR 2.0)', jovem: 'IRS Jovem', nhr: 'NHR' };\n  var HELP = {\n    standard: 'The normal tax scale. Use this if you\u2019re not sure.',\n    ifici: 'Flat 20% on eligible work income for 10 years. You apply by 15 January of the year after you become resident.',\n    jovem: 'Part of your work income is tax-free for up to 10 years, up to \u20ac29,542 a year.',\n    nhr: 'Closed to new applicants since 2024. Only for people already registered.'\n  };\n  var gIn = document.getElementById('nmtx-gross'), jy = document.getElementById('nmtx-jyear');\n  var SH = [1, .75, .75, .75, .5, .5, .5, .25, .25, .25];\n  jy.innerHTML = SH.map(function (s, i) { return '<option value=\"' + (i + 1) + '\">Year ' + (i + 1) + ': ' + (s * 100) + '% of income tax-free<\/option>'; }).join('');\n  document.getElementById('nmtx-chips').innerHTML = [20000, 35000, 50000, 80000, 150000].map(function (v) {\n    return '<button type=\"button\" data-g=\"' + v + '\">' + eur(v) + '<\/button>'; }).join('');\n\n  function allowed() {\n    if (S.type === 'pensioner') return S.pensionFrom === 'abroad' ? ['standard', 'nhr'] : ['standard'];\n    return ['standard', 'ifici', 'jovem', 'nhr'];\n  }\n  function annual() {\n    var g = +String(S.gross).replace(\/[^\\d.]\/g, '') || 0;\n    if (S.period === 'month') g *= S.type === 'employee' ? 14 : 12;\n    return Math.min(g, 5e7);\n  }\n  function sync() {\n    root.querySelectorAll('.nmtx-seg[data-k], .nmtx-opts[data-k]').forEach(function (grp) {\n      var k = grp.getAttribute('data-k');\n      grp.querySelectorAll('button').forEach(function (b) {\n        b.setAttribute('aria-pressed', String(b.getAttribute('data-v') === String(S[k])));\n        if (k === 'regime') b.hidden = allowed().indexOf(b.getAttribute('data-v')) < 0;\n      });\n    });\n    root.querySelectorAll('[data-show], [data-show-regime], [data-hide-type]').forEach(function (el) {\n      var t = el.getAttribute('data-show'), rg = el.getAttribute('data-show-regime'), ht = el.getAttribute('data-hide-type');\n      el.hidden = (t && t !== S.type) || (rg && rg !== S.regime) || (ht && ht === S.type) || false;\n    });\n    document.getElementById('nmtx-regime-help').textContent = HELP[S.regime];\n    jy.value = S.jyear;\n    var mn = document.getElementById('nmtx-month-note');\n    mn.hidden = S.period !== 'month';\n    mn.textContent = S.type === 'employee' ? 'Monthly salary \u00d7 14 (Portuguese salaries are paid 14 times a year).' : 'Monthly amount \u00d7 12.';\n  }\n\n  function calc() {\n    if (allowed().indexOf(S.regime) < 0) S.regime = 'standard';\n    sync();\n    var gross = annual();\n    var o = { type: S.type, gross: gross, activity: S.activity, actYear: +S.actYear, pensionFrom: S.pensionFrom, jovemYear: +S.jyear,\n      nhrHighValue: S.nhrHigh !== 'no', nhrPre2020: S.nhrDate === 'before' };\n    var res = T.compute(o), r = res[S.regime];\n    var peek = document.getElementById('nmtx-peek'), diff = document.getElementById('nmtx-diff');\n    diff.hidden = true;\n    if (S.type === 'freelancer' && gross) {\n      var tP = T.compute(Object.assign({}, o, { activity: 'prof' })).standard.irs, tO = T.compute(Object.assign({}, o, { activity: 'other' })).standard.irs;\n      if (tP - tO >= 50) {\n        diff.innerHTML = 'Your activity code makes a big difference. On ' + eur(gross) + ', a listed profession pays about <b>' + eur(tP) + '<\/b> in income tax, and code 1519 about <b>' + eur(tO) + '<\/b>. ' +\n          (S.activity === 'prof' ? 'A listed profession also needs 15% of income in expenses on e-fatura, or more of it is taxed.' : 'Check your code before you register.');\n        diff.hidden = false;\n      }\n    }\n    if (!gross) { out.innerHTML = '<h3>What you keep<\/h3><p class=\"nmtx-keep\">Enter your gross income to see your net pay.<\/p>'; peek.hidden = true; return; }\n    var h = '<p class=\"nmtx-keep\">Net income &middot; ' + NAMES[S.regime] + '<\/p><div class=\"nmtx-big\">' + eur(r.net) + '<span style=\"font-size:20px;font-weight:600;color:var(--mu)\"> a year<\/span><\/div>';\n    h += '<p class=\"nmtx-month\">' + (S.type === 'employee'\n      ? '<b>' + eur(r.net \/ 14) + '<\/b> a month \u00d7 14 &nbsp;or&nbsp; <b>' + eur(r.net \/ 12) + '<\/b> \u00d7 12'\n      : '<b>' + eur(r.net \/ 12) + '<\/b> a month') + '<\/p>';\n    var pN = Math.max(0, r.net \/ gross * 100), pI = r.irs \/ gross * 100, pS = r.ss \/ gross * 100;\n    h += '<div class=\"nmtx-bar\" aria-hidden=\"true\"><i style=\"width:' + pN + '%;background:#18A06E\"><\/i><i style=\"width:' + pI + '%;background:#2F62B3\"><\/i><i style=\"width:' + pS + '%;background:#C98A00\"><\/i><\/div>';\n    h += '<div class=\"nmtx-key\"><span><i style=\"background:#18A06E\"><\/i>You keep ' + pct(r.net \/ gross) + '<\/span><span><i style=\"background:#2F62B3\"><\/i>Income tax ' + pct(r.irs \/ gross) + '<\/span>' +\n      (r.ss ? '<span><i style=\"background:#C98A00\"><\/i>Social security ' + pct(r.ss \/ gross) + '<\/span>' : '') + '<\/div>';\n    h += '<ul class=\"nmtx-rows\">';\n    h += '<li><span>Gross income<\/span><b>' + eur(gross) + '<\/b><\/li>';\n    h += '<li><span>Social security' + (S.type === 'freelancer' ? (+S.actYear === 1 ? ' (exempt, first 12 months)' : ' (21.4% of 70%)') : S.type === 'employee' ? ' (11%)' : '') + '<\/span><b>' + (r.ss ? '\u2212' + eur(r.ss) : '\u20ac0') + '<\/b><\/li>';\n    h += '<li><span>Taxable income' + (r.coef ? ' (' + Math.round(r.coef * 1000) \/ 10 + '% of income)' : '') + '<\/span><b>' + eur(r.taxable) + '<\/b><\/li>';\n    if (S.regime === 'jovem') h += '<li><span>Tax-free under IRS Jovem<\/span><b>' + eur(r.exempt) + '<\/b><\/li>';\n    h += '<li><span>Income tax (IRS)<\/span><b>\u2212' + eur(r.irs) + '<\/b><\/li>';\n    h += '<li class=\"tot\"><span>Net income<\/span><b>' + eur(r.net) + '<\/b><\/li>';\n    h += '<li><span>Effective rate (tax + social security)<\/span><b>' + pct(r.eff) + '<\/b><\/li>';\n    if (r.marginal) h += '<li><span>' + ((S.regime === 'ifici' || S.regime === 'nhr') && !r.onScale ? 'Flat rate' : 'Top rate on your last euro') + '<\/span><b>' + pct(r.marginal) + '<\/b><\/li>';\n    h += '<\/ul>';\n    if (r.minExistence) h += '<div class=\"nmtx-info ok\">Your income is close to the minimum wage, so Portugal\u2019s minimum existence rule limits your income tax.<\/div>';\n    if (S.type === 'employee') h += '<p class=\"nmtx-note\" style=\"margin-top:12px\">Your employer also pays ' + eur(r.employer) + ' social security (23.75%) on top of your salary.<\/p>';\n    if (S.regime === 'standard' || S.regime === 'jovem') {\n      var cut = res.standard.irs - res.pending.irs;\n      if (S.regime === \"standard\" && cut >= 1) h += '<div class=\"nmtx-info\">Pending: lower rates for brackets 1 to 6 for all 2026 income are approved, but the decree that sets them isn\u2019t published yet. Once it is, you\u2019d pay about <b>' + eur(cut) + ' less<\/b>. Most November 2026 payslips have half the usual IRS withheld.<\/div>';\n    }\n\n    \/\/ Side-by-side comparison of every option this person can have\n    var rows = allowed().map(function (k) { return [k, res[k]]; });\n    var best = rows.reduce(function (a, b) { return b[1].net > a[1].net ? b : a; })[0];\n    h += '<details open><summary>Compare tax statuses<\/summary><table class=\"nmtx-cmp\"><thead><tr><th>Status<\/th><th>Income tax<\/th><th>You keep<\/th><\/tr><\/thead><tbody>';\n    rows.forEach(function (x) {\n      var k = x[0], v = x[1], extra = { standard: '<small>Everyone<\/small>', ifici: '<small>New residents in eligible jobs<\/small>', jovem: '<small>Year ' + v.jovemYear + ' &middot; age 35 or under<\/small>', nhr: '<small>' + (S.type === 'pensioner' ? (S.nhrDate === 'before' ? 'Registered before April 2020' : 'Registered April 2020 or later') : v.onScale ? 'Job not on the list: normal scale' : 'Already registered, listed job') + '<\/small>' }[k] || '';\n      h += '<tr class=\"' + (k === S.regime ? 'on' : '') + '\"><td>' + NAMES[k] + (k === best && rows.length > 1 ? '<span class=\"nmtx-best\">Best<\/span>' : '') + extra + '<\/td><td>' + eur(v.irs) + '<\/td><td>' + eur(v.net) + '<\/td><\/tr>';\n    });\n    h += '<\/tbody><\/table><\/details>';\n\n    if (r.slices && r.slices.length && S.regime === 'standard') {\n      h += '<details><summary>How your income tax is worked out<\/summary><table class=\"nmtx-sl\"><tbody>';\n      r.slices.forEach(function (s) { h += '<tr><td>' + eur(s.from) + ' to ' + eur(s.to) + '<\/td><td>' + pct(s.rate) + '<\/td><td>' + eur(s.tax) + '<\/td><\/tr>'; });\n      if (res.standard.irs - r.slices.reduce(function (a, s) { return a + s.tax; }, 0) > 1 && !r.minExistence) h += '<tr><td>Solidarity surcharge (over \u20ac80,000)<\/td><td><\/td><td>' + eur(res.standard.irs - r.slices.reduce(function (a, s) { return a + s.tax; }, 0)) + '<\/td><\/tr>';\n      h += '<\/tbody><\/table><\/details>';\n    }\n\n    var ctaHead = S.type === 'freelancer' ? 'Starting as a freelancer in Portugal?' : S.regime === 'ifici' ? 'Thinking about IFICI?' : 'Want the real number for your situation?';\n    h += '<div class=\"nmtx-cta\"><b>' + ctaHead + '<\/b><p>This is an estimate for one income. Our Tax Planning Report works out your actual tax, with deductions, family and foreign income, before you move.<\/p>' +\n      '<a href=\"\/portugal-tax-planning\/\">Get a Tax Planning Report<\/a>' +\n      (S.type === 'freelancer' ? '<a class=\"alt\" href=\"\/portugal-open-freelance-activity\/\">Register as a freelancer<\/a>' : '<a class=\"alt\" href=\"\/portugal-tax-consultation\/\">Book a tax consultation<\/a>') + '<\/div>';\n    out.innerHTML = h;\n    peek.innerHTML = '<span>' + eur(r.net) + ' a year<\/span> &middot; ' + (S.type === 'employee' ? eur(r.net \/ 14) + ' \u00d7 14' : eur(r.net \/ 12) + ' a month') + ' &darr;';\n    peek.hidden = false;\n  }\n\n  root.addEventListener('click', function (e) {\n    var b = e.target.closest('button'); if (!b) return;\n    var grp = b.closest('.nmtx-seg[data-k], .nmtx-opts[data-k]');\n    if (grp) { S[grp.getAttribute('data-k')] = b.getAttribute('data-v'); save(); calc(); return; }\n    if (b.hasAttribute('data-g')) { S.gross = +b.getAttribute('data-g'); S.period = 'year'; gIn.value = (+S.gross).toLocaleString('en-GB'); save(); calc(); return; }\n    if (b.id === 'nmtx-peek') out.scrollIntoView({ behavior: 'smooth', block: 'start' });\n  });\n  gIn.addEventListener('input', function () { S.gross = gIn.value.replace(\/[^\\d]\/g, ''); save(); calc(); });\n  gIn.addEventListener('blur', function () { var n = +String(S.gross).replace(\/[^\\d]\/g, ''); gIn.value = n ? n.toLocaleString('en-GB') : ''; });\n  jy.addEventListener('change', function () { S.jyear = jy.value; save(); calc(); });\n  gIn.value = (+String(S.gross).replace(\/[^\\d]\/g, '') || '').toLocaleString('en-GB');\n  calc();\n})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0000a elementor-widget elementor-widget-html\" data-id=\"tx0000a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"nmtx-toc\" aria-label=\"On this page\"><b>On this page<\/b><a href=\"#how\">How it\u2019s worked out<\/a><a href=\"#rates\">2026 tax rates<\/a><a href=\"#examples\">Net salary examples<\/a><a href=\"#regimes\">IFICI, NHR, IRS Jovem<\/a><a href=\"#freelancers\">Freelancers<\/a><a href=\"#pensions\">Pensions<\/a><a href=\"#residency\">Tax residency<\/a><a href=\"#limits\">What this doesn\u2019t cover<\/a><a href=\"#faq\">Questions<\/a><\/nav><style>.nmtx-toc{display:flex;flex-wrap:wrap;align-items:center;gap:10px;max-width:1180px;margin:28px auto 0;font-family:inherit}.nmtx-toc b{font-size:16px;color:#012147;margin-right:4px}.nmtx-toc a{display:inline-block;padding:9px 16px;border-radius:22px;background:#fff;border:1px solid #C9D2DE;color:#012147;font-size:16px;font-weight:500;text-decoration:none}.nmtx-toc a:hover{border-color:#012147;background:#F1F4F8}@media(max-width:560px){.nmtx-toc b{flex-basis:100%}.nmtx-toc a{font-size:15px;padding:8px 13px}}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00012 e-con-full e-flex e-con e-parent\" data-id=\"tx00012\" data-element_type=\"container\" data-e-type=\"container\" id=\"how\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00011 e-con-boxed e-flex e-con e-child\" data-id=\"tx00011\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0000d elementor-widget elementor-widget-heading\" data-id=\"tx0000d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Portugal works out your income tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0000e elementor-widget elementor-widget-html\" data-id=\"tx0000e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.elementor-widget.nmtx-txt{max-width:40em!important}\n.nmtx-txt a,.nmtx-g a{color:#012147;text-decoration:underline;text-underline-offset:3px}\n.nmtx-g{font-family:inherit;color:#012147}\n.nmtx-g-3{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}\n.nmtx-g-card{background:#fff;border:1px solid #E3E8EF;border-radius:14px;padding:22px}\n.nmtx-g-num{width:36px;height:36px;border-radius:50%;background:#FFC504;color:#012147;font-weight:800;font-size:17px;line-height:36px;text-align:center;margin-bottom:12px}\n.nmtx-g-card h4{font-size:19px;font-weight:700;margin:0 0 6px;line-height:1.35;color:#012147}\n.nmtx-g-card p{font-size:17px;line-height:1.55;margin:0;color:#2E3D52}\n.nmtx-g-card p+p{margin-top:10px}\n.nmtx-g-kick{font-size:14px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:#44546A;margin-bottom:6px}\n.nmtx-t{width:100%;max-width:860px;border-collapse:collapse;font-size:17px;background:#fff;border:1px solid #E3E8EF;border-radius:14px;overflow:hidden}\n.nmtx-t th{text-align:left;font-size:14px;font-weight:700;letter-spacing:.03em;text-transform:uppercase;color:#44546A;padding:12px 14px;background:#F5F7FA;border-bottom:1px solid #E3E8EF}\n.nmtx-t td{padding:12px 14px;border-bottom:1px solid #E3E8EF;font-variant-numeric:tabular-nums;color:#012147}\n.nmtx-t td:not(:first-child),.nmtx-t th:not(:first-child){text-align:right}\n.nmtx-t tr:last-child td{border-bottom:0}\n.nmtx-t .muted{color:#44546A}\n.nmtx-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch}\n#how,#rates,#examples,#regimes,#freelancers,#pensions,#residency,#limits,#faq,#sources{scroll-margin-top:110px}\n@media(max-width:860px){.nmtx-g-3{grid-template-columns:1fr!important;gap:12px}.nmtx-g-3 .nmtx-g-card{padding:18px}.nmtx-g-steps .nmtx-g-card{display:grid;grid-template-columns:36px 1fr;column-gap:14px;padding:16px}.nmtx-g-steps .nmtx-g-num{grid-row:1\/4;margin:0}}\n@media(max-width:560px){.nmtx-t{font-size:15px}.nmtx-t th,.nmtx-t td{padding:10px 8px}.nmtx-t th{font-size:12px}}\n<\/style><div class=\"nmtx-g nmtx-g-3 nmtx-g-steps\"><div class=\"nmtx-g-card\"><div class=\"nmtx-g-num\">1<\/div><h4>Social security comes off first<\/h4><p>Employees pay 11% of gross pay. Freelancers pay 21.4% on 70% of their income, after their first year. Pensions pay none.<\/p><\/div><div class=\"nmtx-g-card\"><div class=\"nmtx-g-num\">2<\/div><h4>A deduction gives your taxable income<\/h4><p>Employees and pensioners deduct \u20ac4,587, or their social security if that's more. Freelancers on the simplified regime pay tax on 75% of income for professional services.<\/p><\/div><div class=\"nmtx-g-card\"><div class=\"nmtx-g-num\">3<\/div><h4>Tax rises in slices<\/h4><p>Each slice of taxable income has its own rate, from 12.5% on the first \u20ac8,342 to 48% above \u20ac86,634. Your top rate only applies to the last slice.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0000f nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx0000f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Take a \u20ac50,000 salary. Social security is \u20ac5,500. That&#8217;s more than the \u20ac4,587 deduction, so taxable income is \u20ac44,500. The slices add up to \u20ac11,436 of income tax, which leaves \u20ac33,064.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00010 elementor-widget elementor-widget-html\" data-id=\"tx00010\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.nmtx-ch{font-family:inherit;color:#012147;background:#fff;border:1px solid #E3E8EF;border-radius:14px;padding:22px 22px 16px;position:relative;max-width:860px;box-sizing:border-box}\n.nmtx-ch h4{margin:0 0 4px;font-size:19px;font-weight:700;line-height:1.3}\n.nmtx-ch .sub{margin:0 0 14px;font-size:16px;color:#44546A;line-height:1.45}\n.nmtx-ch svg{display:block;width:100%;height:auto;overflow:visible}\n.nmtx-ch .nmtx-n{display:none}\n.nmtx-ch .key{display:flex;flex-wrap:wrap;gap:6px 18px;margin-top:12px;font-size:15px;color:#44546A}\n.nmtx-ch .key i{display:inline-block;width:12px;height:12px;border-radius:3px;margin-right:7px;vertical-align:-1px}\n.nmtx-ch .key i.ln{height:3px;border-radius:2px;vertical-align:3px;width:16px}\n.nmtx-tip{position:absolute;pointer-events:none;background:#012147;color:#fff;font-size:14px;line-height:1.45;padding:8px 11px;border-radius:8px;white-space:nowrap;box-shadow:0 4px 14px rgba(1,33,71,.25);opacity:0;transition:opacity .12s;z-index:5}\n.nmtx-tip b{color:#FFC504}\n@media(max-width:600px){.nmtx-ch{padding:16px 12px 12px}.nmtx-ch .nmtx-w{display:none}.nmtx-ch .nmtx-n{display:block}}\n<\/style><figure class=\"nmtx-ch\" role=\"figure\" aria-label=\"Where a \u20ac50,000 salary goes\" style=\"margin:0\"><h4>Where a \u20ac50,000 salary goes<\/h4><p class=\"sub\">An employee on the standard rates, 2026.<\/p><div class=\"nmtx-w\"><svg viewBox=\"0 0 760 118\" role=\"img\" aria-label=\"Of \u20ac50,000: \u20ac33,064 kept, \u20ac11,436 income tax, \u20ac5,500 social security\"><rect x=\"0.0\" y=\"8\" width=\"500.6\" height=\"40\" fill=\"#18A06E\" rx=\"4\" data-tip=\"You keep<br><b>\u20ac33,064<\/b> &middot; 66.1%\"\/><text x=\"250.3\" y=\"74\" text-anchor=\"middle\" font-size=\"16\" font-weight=\"700\" fill=\"#012147\">\u20ac33,064<\/text><text x=\"250.3\" y=\"94\" text-anchor=\"middle\" font-size=\"14\" fill=\"#44546A\">You keep<\/text><rect x=\"502.6\" y=\"8\" width=\"171.8\" height=\"40\" fill=\"#2F62B3\"  data-tip=\"Income tax<br><b>\u20ac11,436<\/b> &middot; 22.9%\"\/><text x=\"588.5\" y=\"74\" text-anchor=\"middle\" font-size=\"16\" font-weight=\"700\" fill=\"#012147\">\u20ac11,436<\/text><text x=\"588.5\" y=\"94\" text-anchor=\"middle\" font-size=\"14\" fill=\"#44546A\">Income tax<\/text><rect x=\"676.4\" y=\"8\" width=\"83.6\" height=\"40\" fill=\"#C98A00\" rx=\"4\" data-tip=\"Social security<br><b>\u20ac5,500<\/b> &middot; 11.0%\"\/><text x=\"718.2\" y=\"74\" text-anchor=\"middle\" font-size=\"16\" font-weight=\"700\" fill=\"#012147\">\u20ac5,500<\/text><text x=\"718.2\" y=\"94\" text-anchor=\"middle\" font-size=\"14\" fill=\"#44546A\">Social security<\/text><\/svg><\/div><div class=\"nmtx-n\"><svg viewBox=\"0 0 360 117\" role=\"img\" aria-label=\"Of \u20ac50,000: \u20ac33,064 kept, \u20ac11,436 income tax, \u20ac5,500 social security\"><rect x=\"0.0\" y=\"8\" width=\"236.1\" height=\"40\" fill=\"#18A06E\" rx=\"4\" data-tip=\"You keep<br><b>\u20ac33,064<\/b> &middot; 66.1%\"\/><text x=\"118.0\" y=\"74\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">\u20ac33,064<\/text><text x=\"118.0\" y=\"93\" text-anchor=\"middle\" font-size=\"13\" fill=\"#44546A\">You keep<\/text><rect x=\"238.1\" y=\"8\" width=\"80.3\" height=\"40\" fill=\"#2F62B3\"  data-tip=\"Income tax<br><b>\u20ac11,436<\/b> &middot; 22.9%\"\/><text x=\"278.2\" y=\"74\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">\u20ac11,436<\/text><text x=\"278.2\" y=\"93\" text-anchor=\"middle\" font-size=\"13\" fill=\"#44546A\">Income tax<\/text><rect x=\"320.4\" y=\"8\" width=\"39.6\" height=\"40\" fill=\"#C98A00\" rx=\"4\" data-tip=\"Social security<br><b>\u20ac5,500<\/b> &middot; 11.0%\"\/><\/svg><\/div><div class=\"key\"><span><i style=\"background:#18A06E\"><\/i>You keep \u20ac33,064<\/span><span><i style=\"background:#2F62B3\"><\/i>Income tax \u20ac11,436<\/span><span><i style=\"background:#C98A00\"><\/i>Social security \u20ac5,500<\/span><\/div><\/figure><script>\n\/* nmTax charts *\/\n(function () {\n  \/\/ The script sits above later charts in the page, so wait for the whole document\n  function init() { document.querySelectorAll('.nmtx-ch').forEach(bind); }\n  if (document.readyState === 'loading') document.addEventListener('DOMContentLoaded', init); else init();\n  function bind(box) {\n    if (box.__nmtx) return; box.__nmtx = 1;\n    var tip = document.createElement('div'); tip.className = 'nmtx-tip'; box.appendChild(tip);\n    function show(el, x, y) {\n      tip.innerHTML = el.getAttribute('data-tip'); tip.style.opacity = 1;\n      var r = box.getBoundingClientRect(), w = tip.offsetWidth;\n      tip.style.left = Math.max(6, Math.min(r.width - w - 6, x - r.left - w \/ 2)) + 'px';\n      tip.style.top = Math.max(6, y - r.top - tip.offsetHeight - 14) + 'px';\n    }\n    function hide() { tip.style.opacity = 0; }\n    box.addEventListener('pointermove', function (e) {\n      if (e.pointerType === 'touch') return;\n      var el = e.target.closest('[data-tip]'); if (el) show(el, e.clientX, e.clientY); else hide();\n    });\n    box.addEventListener('pointerdown', function (e) { var el = e.target.closest('[data-tip]'); if (el) show(el, e.clientX, e.clientY); else hide(); });\n    box.addEventListener('pointerleave', function (e) { if (e.pointerType !== 'touch') hide(); }); \/\/ touch fires leave right after a tap\n  }\n})();\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00019 e-con-full e-flex e-con e-parent\" data-id=\"tx00019\" data-element_type=\"container\" data-e-type=\"container\" id=\"rates\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00018 e-con-boxed e-flex e-con e-child\" data-id=\"tx00018\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00013 elementor-widget elementor-widget-heading\" data-id=\"tx00013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026 income tax rates in Portugal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00014 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00014\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>These are the rates for mainland Portugal in the 2026 State Budget. On 9 October 2026 Parliament approved lower rates for the first six brackets, for all 2026 income. Lei 64-B\/2026 (22 October) authorises the Government to set them by decree-law within 180 days, and that decree hasn&#8217;t been published yet, so the calculator uses the rates in force. Meanwhile, IRS withheld from salaries and pensions paid in November 2026 is cut by half, except for the highest monthly earners (Despacho 12523-A\/2026).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00015 elementor-widget elementor-widget-html\" data-id=\"tx00015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<figure class=\"nmtx-ch\" role=\"figure\" aria-label=\"Each slice of income has its own rate\" style=\"margin:0\"><h4>Each slice of income has its own rate<\/h4><p class=\"sub\">Rate in force on each slice of taxable income, 2026. Hover or tap a column.<\/p><div class=\"nmtx-w\"><svg viewBox=\"0 0 760 300\" role=\"img\" aria-label=\"Income tax rates by slice of taxable income, from 12.5% up to 48%\"><line x1=\"46\" x2=\"754\" y1=\"266.0\" y2=\"266.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"38\" y=\"271.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">0%<\/text><line x1=\"46\" x2=\"754\" y1=\"218.0\" y2=\"218.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"38\" y=\"223.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">10%<\/text><line x1=\"46\" x2=\"754\" y1=\"170.0\" y2=\"170.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"38\" y=\"175.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">20%<\/text><line x1=\"46\" x2=\"754\" y1=\"122.0\" y2=\"122.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"38\" y=\"127.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">30%<\/text><line x1=\"46\" x2=\"754\" y1=\"74.0\" y2=\"74.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"38\" y=\"79.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">40%<\/text><line x1=\"46\" x2=\"754\" y1=\"26.0\" y2=\"26.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"38\" y=\"31.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">50%<\/text><path d=\"M65.3,266 V210.0 Q65.3,206.0 69.3,206.0 H101.3 Q105.3,206.0 105.3,210.0 V266 Z\" fill=\"#2F62B3\" data-tip=\"Up to \u20ac8,342<br><b>12.5%<\/b> on this slice\"\/><rect x=\"46.0\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"Up to \u20ac8,342<br><b>12.5%<\/b> on this slice\"\/><text x=\"85.3\" y=\"199.0\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">12.5%<\/text><text x=\"85.3\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac8k<\/text><path d=\"M144.0,266 V194.6 Q144.0,190.6 148.0,190.6 H180.0 Q184.0,190.6 184.0,194.6 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac8,342 to \u20ac12,587<br><b>15.7%<\/b> on this slice\"\/><rect x=\"124.7\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac8,342 to \u20ac12,587<br><b>15.7%<\/b> on this slice\"\/><text x=\"164.0\" y=\"183.6\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">15.7%<\/text><text x=\"164.0\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac13k<\/text><path d=\"M222.7,266 V168.2 Q222.7,164.2 226.7,164.2 H258.7 Q262.7,164.2 262.7,168.2 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac12,587 to \u20ac17,838<br><b>21.2%<\/b> on this slice\"\/><rect x=\"203.3\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac12,587 to \u20ac17,838<br><b>21.2%<\/b> on this slice\"\/><text x=\"242.7\" y=\"157.2\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">21.2%<\/text><text x=\"242.7\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac18k<\/text><path d=\"M301.3,266 V154.3 Q301.3,150.3 305.3,150.3 H337.3 Q341.3,150.3 341.3,154.3 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac17,838 to \u20ac23,089<br><b>24.1%<\/b> on this slice\"\/><rect x=\"282.0\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac17,838 to \u20ac23,089<br><b>24.1%<\/b> on this slice\"\/><text x=\"321.3\" y=\"143.3\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">24.1%<\/text><text x=\"321.3\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac23k<\/text><path d=\"M380.0,266 V120.7 Q380.0,116.7 384.0,116.7 H416.0 Q420.0,116.7 420.0,120.7 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac23,089 to \u20ac29,397<br><b>31.1%<\/b> on this slice\"\/><rect x=\"360.7\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac23,089 to \u20ac29,397<br><b>31.1%<\/b> on this slice\"\/><text x=\"400.0\" y=\"109.7\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">31.1%<\/text><text x=\"400.0\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac29k<\/text><path d=\"M458.7,266 V102.5 Q458.7,98.5 462.7,98.5 H494.7 Q498.7,98.5 498.7,102.5 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac29,397 to \u20ac43,090<br><b>34.9%<\/b> on this slice\"\/><rect x=\"439.3\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac29,397 to \u20ac43,090<br><b>34.9%<\/b> on this slice\"\/><text x=\"478.7\" y=\"91.5\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">34.9%<\/text><text x=\"478.7\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac43k<\/text><path d=\"M537.3,266 V63.1 Q537.3,59.1 541.3,59.1 H573.3 Q577.3,59.1 577.3,63.1 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac43,090 to \u20ac46,566<br><b>43.1%<\/b> on this slice\"\/><rect x=\"518.0\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac43,090 to \u20ac46,566<br><b>43.1%<\/b> on this slice\"\/><text x=\"557.3\" y=\"52.1\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">43.1%<\/text><text x=\"557.3\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac47k<\/text><path d=\"M616.0,266 V55.9 Q616.0,51.9 620.0,51.9 H652.0 Q656.0,51.9 656.0,55.9 V266 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac46,566 to \u20ac86,634<br><b>44.6%<\/b> on this slice\"\/><rect x=\"596.7\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"\u20ac46,566 to \u20ac86,634<br><b>44.6%<\/b> on this slice\"\/><text x=\"636.0\" y=\"44.9\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">44.6%<\/text><text x=\"636.0\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac87k<\/text><path d=\"M694.7,266 V39.6 Q694.7,35.6 698.7,35.6 H730.7 Q734.7,35.6 734.7,39.6 V266 Z\" fill=\"#2F62B3\" data-tip=\"Over \u20ac86,634<br><b>48.0%<\/b> on this slice\"\/><rect x=\"675.3\" y=\"26\" width=\"78.7\" height=\"240\" fill=\"transparent\" data-tip=\"Over \u20ac86,634<br><b>48.0%<\/b> on this slice\"\/><text x=\"714.7\" y=\"28.6\" text-anchor=\"middle\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">48%<\/text><text x=\"714.7\" y=\"288\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">Over<\/text><line x1=\"46\" x2=\"754\" y1=\"266\" y2=\"266\" stroke=\"#C9D2DE\" stroke-width=\"1\"\/><\/svg><\/div><div class=\"nmtx-n\"><svg viewBox=\"0 0 360 260\" role=\"img\" aria-label=\"Income tax rates by slice of taxable income, from 12.5% up to 48%\"><line x1=\"40\" x2=\"354\" y1=\"226.0\" y2=\"226.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"32\" y=\"230.9\" text-anchor=\"end\" font-size=\"14\" fill=\"#44546A\">0%<\/text><line x1=\"40\" x2=\"354\" y1=\"186.0\" y2=\"186.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"32\" y=\"190.9\" text-anchor=\"end\" font-size=\"14\" fill=\"#44546A\">10%<\/text><line x1=\"40\" x2=\"354\" y1=\"146.0\" y2=\"146.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"32\" y=\"150.9\" text-anchor=\"end\" font-size=\"14\" fill=\"#44546A\">20%<\/text><line x1=\"40\" x2=\"354\" y1=\"106.0\" y2=\"106.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"32\" y=\"110.9\" text-anchor=\"end\" font-size=\"14\" fill=\"#44546A\">30%<\/text><line x1=\"40\" x2=\"354\" y1=\"66.0\" y2=\"66.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"32\" y=\"70.9\" text-anchor=\"end\" font-size=\"14\" fill=\"#44546A\">40%<\/text><line x1=\"40\" x2=\"354\" y1=\"26.0\" y2=\"26.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"32\" y=\"30.9\" text-anchor=\"end\" font-size=\"14\" fill=\"#44546A\">50%<\/text><path d=\"M45.4,226 V180.0 Q45.4,176.0 49.4,176.0 H65.4 Q69.4,176.0 69.4,180.0 V226 Z\" fill=\"#2F62B3\" data-tip=\"Up to \u20ac8,342<br><b>12.5%<\/b> on this slice\"\/><rect x=\"40.0\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"Up to \u20ac8,342<br><b>12.5%<\/b> on this slice\"\/><text x=\"57.4\" y=\"169.0\" text-anchor=\"middle\" font-size=\"14\" font-weight=\"700\" fill=\"#012147\">12.5%<\/text><text x=\"57.4\" y=\"248\" text-anchor=\"middle\" font-size=\"14\" fill=\"#44546A\">\u20ac8k<\/text><path d=\"M80.3,226 V167.2 Q80.3,163.2 84.3,163.2 H100.3 Q104.3,163.2 104.3,167.2 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac8,342 to \u20ac12,587<br><b>15.7%<\/b> on this slice\"\/><rect x=\"74.9\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac8,342 to \u20ac12,587<br><b>15.7%<\/b> on this slice\"\/><path d=\"M115.2,226 V145.2 Q115.2,141.2 119.2,141.2 H135.2 Q139.2,141.2 139.2,145.2 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac12,587 to \u20ac17,838<br><b>21.2%<\/b> on this slice\"\/><rect x=\"109.8\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac12,587 to \u20ac17,838<br><b>21.2%<\/b> on this slice\"\/><path d=\"M150.1,226 V133.6 Q150.1,129.6 154.1,129.6 H170.1 Q174.1,129.6 174.1,133.6 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac17,838 to \u20ac23,089<br><b>24.1%<\/b> on this slice\"\/><rect x=\"144.7\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac17,838 to \u20ac23,089<br><b>24.1%<\/b> on this slice\"\/><path d=\"M185.0,226 V105.6 Q185.0,101.6 189.0,101.6 H205.0 Q209.0,101.6 209.0,105.6 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac23,089 to \u20ac29,397<br><b>31.1%<\/b> on this slice\"\/><rect x=\"179.6\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac23,089 to \u20ac29,397<br><b>31.1%<\/b> on this slice\"\/><text x=\"197.0\" y=\"248\" text-anchor=\"middle\" font-size=\"14\" fill=\"#44546A\">\u20ac29k<\/text><path d=\"M219.9,226 V90.4 Q219.9,86.4 223.9,86.4 H239.9 Q243.9,86.4 243.9,90.4 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac29,397 to \u20ac43,090<br><b>34.9%<\/b> on this slice\"\/><rect x=\"214.4\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac29,397 to \u20ac43,090<br><b>34.9%<\/b> on this slice\"\/><path d=\"M254.8,226 V57.6 Q254.8,53.6 258.8,53.6 H274.8 Q278.8,53.6 278.8,57.6 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac43,090 to \u20ac46,566<br><b>43.1%<\/b> on this slice\"\/><rect x=\"249.3\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac43,090 to \u20ac46,566<br><b>43.1%<\/b> on this slice\"\/><text x=\"266.8\" y=\"46.6\" text-anchor=\"middle\" font-size=\"14\" font-weight=\"700\" fill=\"#012147\">43.1%<\/text><path d=\"M289.7,226 V51.6 Q289.7,47.6 293.7,47.6 H309.7 Q313.7,47.6 313.7,51.6 V226 Z\" fill=\"#2F62B3\" data-tip=\"\u20ac46,566 to \u20ac86,634<br><b>44.6%<\/b> on this slice\"\/><rect x=\"284.2\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"\u20ac46,566 to \u20ac86,634<br><b>44.6%<\/b> on this slice\"\/><path d=\"M324.6,226 V38.0 Q324.6,34.0 328.6,34.0 H344.6 Q348.6,34.0 348.6,38.0 V226 Z\" fill=\"#2F62B3\" data-tip=\"Over \u20ac86,634<br><b>48.0%<\/b> on this slice\"\/><rect x=\"319.1\" y=\"26\" width=\"34.9\" height=\"200\" fill=\"transparent\" data-tip=\"Over \u20ac86,634<br><b>48.0%<\/b> on this slice\"\/><text x=\"336.6\" y=\"27.0\" text-anchor=\"middle\" font-size=\"14\" font-weight=\"700\" fill=\"#012147\">48%<\/text><text x=\"336.6\" y=\"248\" text-anchor=\"middle\" font-size=\"14\" fill=\"#44546A\">Over<\/text><line x1=\"40\" x2=\"354\" y1=\"226\" y2=\"226\" stroke=\"#C9D2DE\" stroke-width=\"1\"\/><\/svg><\/div><div class=\"key\"><span>Your top rate only applies to the euros inside that last slice.<\/span><\/div><\/figure>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00016 elementor-widget elementor-widget-html\" data-id=\"tx00016\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"nmtx-scroll\"><table class=\"nmtx-t\"><thead><tr><th>Taxable income<\/th><th>Rate in force<\/th><th>After the October cut<\/th><\/tr><\/thead><tbody><tr><td>Up to \u20ac8,342<\/td><td>12.5%<\/td><td>12.2%<\/td><\/tr><tr><td>\u20ac8,342 to \u20ac12,587<\/td><td>15.7%<\/td><td>15.2%<\/td><\/tr><tr><td>\u20ac12,587 to \u20ac17,838<\/td><td>21.2%<\/td><td>20.7%<\/td><\/tr><tr><td>\u20ac17,838 to \u20ac23,089<\/td><td>24.1%<\/td><td>23.6%<\/td><\/tr><tr><td>\u20ac23,089 to \u20ac29,397<\/td><td>31.1%<\/td><td>30.6%<\/td><\/tr><tr><td>\u20ac29,397 to \u20ac43,090<\/td><td>34.9%<\/td><td>34.6%<\/td><\/tr><tr><td>\u20ac43,090 to \u20ac46,566<\/td><td>43.1%<\/td><td><span class=\"muted\">same<\/span><\/td><\/tr><tr><td>\u20ac46,566 to \u20ac86,634<\/td><td>44.6%<\/td><td><span class=\"muted\">same<\/span><\/td><\/tr><tr><td>Over \u20ac86,634<\/td><td>48.0%<\/td><td><span class=\"muted\">same<\/span><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00017 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On top of the scale, a solidarity surcharge of 2.5% applies to taxable income between \u20ac80,000 and \u20ac250,000, and 5% above \u20ac250,000. The Azores and Madeira have their own, lower rates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00020 e-con-full e-flex e-con e-parent\" data-id=\"tx00020\" data-element_type=\"container\" data-e-type=\"container\" id=\"examples\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx0001f e-con-boxed e-flex e-con e-child\" data-id=\"tx0001f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0001a elementor-widget elementor-widget-heading\" data-id=\"tx0001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Net salary examples for 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0001b nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx0001b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An employee on the standard rates, single, no deductions. IFICI shown for comparison.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0001c elementor-widget elementor-widget-html\" data-id=\"tx0001c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"nmtx-scroll\"><table class=\"nmtx-t\"><thead><tr><th>Gross a year<\/th><th>Net a year<\/th><th>Net a month (\u00d714)<\/th><th>Net under IFICI<\/th><\/tr><\/thead><tbody><tr><td>\u20ac20,000<\/td><td>\u20ac15,492<\/td><td>\u20ac1,107<\/td><td>\u20ac14,717<\/td><\/tr><tr><td>\u20ac30,000<\/td><td>\u20ac21,889<\/td><td>\u20ac1,564<\/td><td>\u20ac21,617<\/td><\/tr><tr><td>\u20ac40,000<\/td><td>\u20ac27,451<\/td><td>\u20ac1,961<\/td><td>\u20ac28,517<\/td><\/tr><tr><td>\u20ac50,000<\/td><td>\u20ac33,064<\/td><td>\u20ac2,362<\/td><td>\u20ac35,600<\/td><\/tr><tr><td>\u20ac60,000<\/td><td>\u20ac38,025<\/td><td>\u20ac2,716<\/td><td>\u20ac42,720<\/td><\/tr><tr><td>\u20ac80,000<\/td><td>\u20ac47,887<\/td><td>\u20ac3,420<\/td><td>\u20ac56,960<\/td><\/tr><tr><td>\u20ac100,000<\/td><td>\u20ac57,442<\/td><td>\u20ac4,103<\/td><td>\u20ac71,200<\/td><\/tr><tr><td>\u20ac150,000<\/td><td>\u20ac79,470<\/td><td>\u20ac5,676<\/td><td>\u20ac106,800<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0001d elementor-widget elementor-widget-html\" data-id=\"tx0001d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<figure class=\"nmtx-ch\" role=\"figure\" aria-label=\"How much more you keep with IFICI\" style=\"margin:0\"><h4>How much more you keep with IFICI<\/h4><p class=\"sub\">Employee, 2026. Below the zero line IFICI leaves you with less than the standard rates.<\/p><div class=\"nmtx-w\"><svg viewBox=\"0 0 760 320\" role=\"img\" aria-label=\"Extra net income under IFICI compared with the standard rates. IFICI is worse below \u20ac32,500 and better above it.\"><line x1=\"62\" x2=\"750\" y1=\"269.2\" y2=\"269.2\" stroke=\"#9AA6B6\" stroke-width=\"1\"\/><text x=\"54\" y=\"274.5\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">\u20ac0<\/text><line x1=\"62\" x2=\"750\" y1=\"185.5\" y2=\"185.5\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"54\" y=\"190.8\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">+\u20ac10k<\/text><line x1=\"62\" x2=\"750\" y1=\"101.8\" y2=\"101.8\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"54\" y=\"107.0\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">+\u20ac20k<\/text><line x1=\"62\" x2=\"750\" y1=\"18.0\" y2=\"18.0\" stroke=\"#E3E8EF\" stroke-width=\"1\"\/><text x=\"54\" y=\"23.2\" text-anchor=\"end\" font-size=\"15\" fill=\"#44546A\">+\u20ac30k<\/text><text x=\"113.0\" y=\"310\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac25k<\/text><text x=\"240.4\" y=\"310\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac50k<\/text><text x=\"367.8\" y=\"310\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac75k<\/text><text x=\"495.2\" y=\"310\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac100k<\/text><text x=\"622.6\" y=\"310\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac125k<\/text><text x=\"750.0\" y=\"310\" text-anchor=\"middle\" font-size=\"15\" fill=\"#44546A\">\u20ac150k<\/text><path d=\"M62.0,275.2 L74.7,276.0 L87.5,275.7 L100.2,275.5 L113.0,274.6 L125.7,273.8 L138.4,271.5 L151.2,269.2 L163.9,266.6 L176.7,263.4 L189.4,260.3 L202.1,257.3 L214.9,254.5 L227.6,251.8 L240.4,248.0 L253.1,243.7 L265.9,239.1 L278.6,234.5 L291.3,229.9 L304.1,225.3 L316.8,220.8 L329.6,216.2 L342.3,211.6 L355.0,207.0 L367.8,202.4 L380.5,197.8 L393.3,193.3 L406.0,188.7 L418.7,184.1 L431.5,179.5 L444.2,174.9 L457.0,169.9 L469.7,164.8 L482.4,159.7 L495.2,154.0 L507.9,148.3 L520.7,142.7 L533.4,137.0 L546.1,131.3 L558.9,125.6 L571.6,119.9 L584.4,114.2 L597.1,108.6 L609.9,102.9 L622.6,97.2 L635.3,91.5 L648.1,85.8 L660.8,80.1 L673.6,74.5 L686.3,68.8 L699.0,63.1 L711.8,57.4 L724.5,51.7 L737.3,46.0 L750.0,40.4 L750.0,269.2 L62.0,269.2 Z\" fill=\"#2F62B3\" fill-opacity=\".10\"\/><path d=\"M62.0,275.2 L74.7,276.0 L87.5,275.7 L100.2,275.5 L113.0,274.6 L125.7,273.8 L138.4,271.5 L151.2,269.2 L163.9,266.6 L176.7,263.4 L189.4,260.3 L202.1,257.3 L214.9,254.5 L227.6,251.8 L240.4,248.0 L253.1,243.7 L265.9,239.1 L278.6,234.5 L291.3,229.9 L304.1,225.3 L316.8,220.8 L329.6,216.2 L342.3,211.6 L355.0,207.0 L367.8,202.4 L380.5,197.8 L393.3,193.3 L406.0,188.7 L418.7,184.1 L431.5,179.5 L444.2,174.9 L457.0,169.9 L469.7,164.8 L482.4,159.7 L495.2,154.0 L507.9,148.3 L520.7,142.7 L533.4,137.0 L546.1,131.3 L558.9,125.6 L571.6,119.9 L584.4,114.2 L597.1,108.6 L609.9,102.9 L622.6,97.2 L635.3,91.5 L648.1,85.8 L660.8,80.1 L673.6,74.5 L686.3,68.8 L699.0,63.1 L711.8,57.4 L724.5,51.7 L737.3,46.0 L750.0,40.4\" fill=\"none\" stroke=\"#2F62B3\" stroke-width=\"2\" stroke-linejoin=\"round\" stroke-linecap=\"round\"\/><line x1=\"151.2\" x2=\"151.2\" y1=\"18\" y2=\"286\" stroke=\"#9AA6B6\" stroke-width=\"1\"\/><circle cx=\"151.2\" cy=\"269.2\" r=\"5\" fill=\"#2F62B3\" stroke=\"#ffffff\" stroke-width=\"2\"\/><text x=\"159.2\" y=\"35\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">IFICI wins from \u20ac32,500<\/text><circle cx=\"750.0\" cy=\"40.4\" r=\"5\" fill=\"#2F62B3\" stroke=\"#ffffff\" stroke-width=\"2\"\/><text x=\"738.0\" y=\"36.4\" text-anchor=\"end\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">+\u20ac27,330 a year at \u20ac150k<\/text><rect x=\"55.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac15,000<br>Standard \u20ac11,982 &middot; IFICI \u20ac11,267<br><b>&minus;\u20ac715<\/b> with IFICI\"\/><rect x=\"68.5\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac17,500<br>Standard \u20ac13,797 &middot; IFICI \u20ac12,992<br><b>&minus;\u20ac805<\/b> with IFICI\"\/><rect x=\"81.2\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac20,000<br>Standard \u20ac15,492 &middot; IFICI \u20ac14,717<br><b>&minus;\u20ac775<\/b> with IFICI\"\/><rect x=\"94.0\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac22,500<br>Standard \u20ac17,185 &middot; IFICI \u20ac16,442<br><b>&minus;\u20ac743<\/b> with IFICI\"\/><rect x=\"106.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac25,000<br>Standard \u20ac18,807 &middot; IFICI \u20ac18,167<br><b>&minus;\u20ac640<\/b> with IFICI\"\/><rect x=\"119.4\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac27,500<br>Standard \u20ac20,430 &middot; IFICI \u20ac19,892<br><b>&minus;\u20ac538<\/b> with IFICI\"\/><rect x=\"132.2\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac30,000<br>Standard \u20ac21,889 &middot; IFICI \u20ac21,617<br><b>&minus;\u20ac272<\/b> with IFICI\"\/><rect x=\"144.9\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac32,500<br>Standard \u20ac23,337 &middot; IFICI \u20ac23,342<br><b>+\u20ac5<\/b> with IFICI\"\/><rect x=\"157.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac35,000<br>Standard \u20ac24,746 &middot; IFICI \u20ac25,067<br><b>+\u20ac321<\/b> with IFICI\"\/><rect x=\"170.4\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac37,500<br>Standard \u20ac26,098 &middot; IFICI \u20ac26,792<br><b>+\u20ac694<\/b> with IFICI\"\/><rect x=\"183.2\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac40,000<br>Standard \u20ac27,451 &middot; IFICI \u20ac28,517<br><b>+\u20ac1,066<\/b> with IFICI\"\/><rect x=\"195.9\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac42,500<br>Standard \u20ac28,834 &middot; IFICI \u20ac30,260<br><b>+\u20ac1,426<\/b> with IFICI\"\/><rect x=\"208.6\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac45,000<br>Standard \u20ac30,282 &middot; IFICI \u20ac32,040<br><b>+\u20ac1,758<\/b> with IFICI\"\/><rect x=\"221.4\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac47,500<br>Standard \u20ac31,731 &middot; IFICI \u20ac33,820<br><b>+\u20ac2,089<\/b> with IFICI\"\/><rect x=\"234.1\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac50,000<br>Standard \u20ac33,064 &middot; IFICI \u20ac35,600<br><b>+\u20ac2,536<\/b> with IFICI\"\/><rect x=\"246.9\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac52,500<br>Standard \u20ac34,327 &middot; IFICI \u20ac37,380<br><b>+\u20ac3,053<\/b> with IFICI\"\/><rect x=\"259.6\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac55,000<br>Standard \u20ac35,560 &middot; IFICI \u20ac39,160<br><b>+\u20ac3,600<\/b> with IFICI\"\/><rect x=\"272.3\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac57,500<br>Standard \u20ac36,793 &middot; IFICI \u20ac40,940<br><b>+\u20ac4,147<\/b> with IFICI\"\/><rect x=\"285.1\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac60,000<br>Standard \u20ac38,025 &middot; IFICI \u20ac42,720<br><b>+\u20ac4,695<\/b> with IFICI\"\/><rect x=\"297.8\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac62,500<br>Standard \u20ac39,258 &middot; IFICI \u20ac44,500<br><b>+\u20ac5,242<\/b> with IFICI\"\/><rect x=\"310.6\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac65,000<br>Standard \u20ac40,491 &middot; IFICI \u20ac46,280<br><b>+\u20ac5,789<\/b> with IFICI\"\/><rect x=\"323.3\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac67,500<br>Standard \u20ac41,723 &middot; IFICI \u20ac48,060<br><b>+\u20ac6,337<\/b> with IFICI\"\/><rect x=\"336.0\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac70,000<br>Standard \u20ac42,956 &middot; IFICI \u20ac49,840<br><b>+\u20ac6,884<\/b> with IFICI\"\/><rect x=\"348.8\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac72,500<br>Standard \u20ac44,189 &middot; IFICI \u20ac51,620<br><b>+\u20ac7,431<\/b> with IFICI\"\/><rect x=\"361.5\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac75,000<br>Standard \u20ac45,421 &middot; IFICI \u20ac53,400<br><b>+\u20ac7,979<\/b> with IFICI\"\/><rect x=\"374.3\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac77,500<br>Standard \u20ac46,654 &middot; IFICI \u20ac55,180<br><b>+\u20ac8,526<\/b> with IFICI\"\/><rect x=\"387.0\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac80,000<br>Standard \u20ac47,887 &middot; IFICI \u20ac56,960<br><b>+\u20ac9,073<\/b> with IFICI\"\/><rect x=\"399.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac82,500<br>Standard \u20ac49,119 &middot; IFICI \u20ac58,740<br><b>+\u20ac9,621<\/b> with IFICI\"\/><rect x=\"412.5\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac85,000<br>Standard \u20ac50,352 &middot; IFICI \u20ac60,520<br><b>+\u20ac10,168<\/b> with IFICI\"\/><rect x=\"425.2\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac87,500<br>Standard \u20ac51,584 &middot; IFICI \u20ac62,300<br><b>+\u20ac10,716<\/b> with IFICI\"\/><rect x=\"438.0\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac90,000<br>Standard \u20ac52,815 &middot; IFICI \u20ac64,080<br><b>+\u20ac11,265<\/b> with IFICI\"\/><rect x=\"450.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac92,500<br>Standard \u20ac53,992 &middot; IFICI \u20ac65,860<br><b>+\u20ac11,868<\/b> with IFICI\"\/><rect x=\"463.4\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac95,000<br>Standard \u20ac55,169 &middot; IFICI \u20ac67,640<br><b>+\u20ac12,471<\/b> with IFICI\"\/><rect x=\"476.2\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac97,500<br>Standard \u20ac56,341 &middot; IFICI \u20ac69,420<br><b>+\u20ac13,079<\/b> with IFICI\"\/><rect x=\"488.9\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac100,000<br>Standard \u20ac57,442 &middot; IFICI \u20ac71,200<br><b>+\u20ac13,758<\/b> with IFICI\"\/><rect x=\"501.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac102,500<br>Standard \u20ac58,544 &middot; IFICI \u20ac72,980<br><b>+\u20ac14,436<\/b> with IFICI\"\/><rect x=\"514.4\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac105,000<br>Standard \u20ac59,645 &middot; IFICI \u20ac74,760<br><b>+\u20ac15,115<\/b> with IFICI\"\/><rect x=\"527.2\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac107,500<br>Standard \u20ac60,746 &middot; IFICI \u20ac76,540<br><b>+\u20ac15,794<\/b> with IFICI\"\/><rect x=\"539.9\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac110,000<br>Standard \u20ac61,848 &middot; IFICI \u20ac78,320<br><b>+\u20ac16,472<\/b> with IFICI\"\/><rect x=\"552.6\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac112,500<br>Standard \u20ac62,949 &middot; IFICI \u20ac80,100<br><b>+\u20ac17,151<\/b> with IFICI\"\/><rect x=\"565.4\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac115,000<br>Standard \u20ac64,051 &middot; IFICI \u20ac81,880<br><b>+\u20ac17,829<\/b> with IFICI\"\/><rect x=\"578.1\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac117,500<br>Standard \u20ac65,152 &middot; IFICI \u20ac83,660<br><b>+\u20ac18,508<\/b> with IFICI\"\/><rect x=\"590.9\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac120,000<br>Standard \u20ac66,253 &middot; IFICI \u20ac85,440<br><b>+\u20ac19,187<\/b> with IFICI\"\/><rect x=\"603.6\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac122,500<br>Standard \u20ac67,355 &middot; IFICI \u20ac87,220<br><b>+\u20ac19,865<\/b> with IFICI\"\/><rect x=\"616.3\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac125,000<br>Standard \u20ac68,456 &middot; IFICI \u20ac89,000<br><b>+\u20ac20,544<\/b> with IFICI\"\/><rect x=\"629.1\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac127,500<br>Standard \u20ac69,557 &middot; IFICI \u20ac90,780<br><b>+\u20ac21,223<\/b> with IFICI\"\/><rect x=\"641.8\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac130,000<br>Standard \u20ac70,659 &middot; IFICI \u20ac92,560<br><b>+\u20ac21,901<\/b> with IFICI\"\/><rect x=\"654.6\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac132,500<br>Standard \u20ac71,760 &middot; IFICI \u20ac94,340<br><b>+\u20ac22,580<\/b> with IFICI\"\/><rect x=\"667.3\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac135,000<br>Standard \u20ac72,862 &middot; IFICI \u20ac96,120<br><b>+\u20ac23,258<\/b> with IFICI\"\/><rect x=\"680.0\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac137,500<br>Standard \u20ac73,963 &middot; IFICI \u20ac97,900<br><b>+\u20ac23,937<\/b> with IFICI\"\/><rect x=\"692.8\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac140,000<br>Standard \u20ac75,064 &middot; IFICI \u20ac99,680<br><b>+\u20ac24,616<\/b> with IFICI\"\/><rect x=\"705.5\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac142,500<br>Standard \u20ac76,166 &middot; IFICI \u20ac101,460<br><b>+\u20ac25,294<\/b> with IFICI\"\/><rect x=\"718.3\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac145,000<br>Standard \u20ac77,267 &middot; IFICI \u20ac103,240<br><b>+\u20ac25,973<\/b> with IFICI\"\/><rect x=\"731.0\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac147,500<br>Standard \u20ac78,368 &middot; IFICI \u20ac105,020<br><b>+\u20ac26,652<\/b> with IFICI\"\/><rect x=\"743.7\" y=\"18\" width=\"12.5\" height=\"268\" fill=\"transparent\" data-tip=\"Gross \u20ac150,000<br>Standard \u20ac79,470 &middot; IFICI \u20ac106,800<br><b>+\u20ac27,330<\/b> with IFICI\"\/><\/svg><\/div><div class=\"nmtx-n\"><svg viewBox=\"0 0 360 280\" role=\"img\" aria-label=\"Extra net income under IFICI compared with the standard rates. 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IFICI \u20ac40,940<br><b>+\u20ac4,147<\/b> with IFICI\"\/><rect x=\"148.6\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac60,000<br>Standard \u20ac38,025 &middot; IFICI \u20ac42,720<br><b>+\u20ac4,695<\/b> with IFICI\"\/><rect x=\"154.1\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac62,500<br>Standard \u20ac39,258 &middot; IFICI \u20ac44,500<br><b>+\u20ac5,242<\/b> with IFICI\"\/><rect x=\"159.7\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac65,000<br>Standard \u20ac40,491 &middot; IFICI \u20ac46,280<br><b>+\u20ac5,789<\/b> with IFICI\"\/><rect x=\"165.2\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac67,500<br>Standard \u20ac41,723 &middot; IFICI \u20ac48,060<br><b>+\u20ac6,337<\/b> with IFICI\"\/><rect x=\"170.7\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac70,000<br>Standard \u20ac42,956 &middot; IFICI \u20ac49,840<br><b>+\u20ac6,884<\/b> with IFICI\"\/><rect x=\"176.2\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac72,500<br>Standard \u20ac44,189 &middot; IFICI \u20ac51,620<br><b>+\u20ac7,431<\/b> with IFICI\"\/><rect x=\"181.7\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac75,000<br>Standard \u20ac45,421 &middot; IFICI \u20ac53,400<br><b>+\u20ac7,979<\/b> with IFICI\"\/><rect x=\"187.3\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac77,500<br>Standard \u20ac46,654 &middot; IFICI \u20ac55,180<br><b>+\u20ac8,526<\/b> with IFICI\"\/><rect x=\"192.8\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac80,000<br>Standard \u20ac47,887 &middot; IFICI \u20ac56,960<br><b>+\u20ac9,073<\/b> with IFICI\"\/><rect x=\"198.3\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac82,500<br>Standard \u20ac49,119 &middot; IFICI \u20ac58,740<br><b>+\u20ac9,621<\/b> with IFICI\"\/><rect x=\"203.8\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac85,000<br>Standard \u20ac50,352 &middot; IFICI \u20ac60,520<br><b>+\u20ac10,168<\/b> with IFICI\"\/><rect x=\"209.3\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac87,500<br>Standard \u20ac51,584 &middot; IFICI \u20ac62,300<br><b>+\u20ac10,716<\/b> with IFICI\"\/><rect x=\"214.8\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac90,000<br>Standard \u20ac52,815 &middot; IFICI \u20ac64,080<br><b>+\u20ac11,265<\/b> with IFICI\"\/><rect x=\"220.4\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac92,500<br>Standard \u20ac53,992 &middot; IFICI \u20ac65,860<br><b>+\u20ac11,868<\/b> with IFICI\"\/><rect x=\"225.9\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac95,000<br>Standard \u20ac55,169 &middot; IFICI \u20ac67,640<br><b>+\u20ac12,471<\/b> with IFICI\"\/><rect x=\"231.4\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac97,500<br>Standard \u20ac56,341 &middot; IFICI \u20ac69,420<br><b>+\u20ac13,079<\/b> with IFICI\"\/><rect x=\"236.9\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac100,000<br>Standard \u20ac57,442 &middot; IFICI \u20ac71,200<br><b>+\u20ac13,758<\/b> with IFICI\"\/><rect x=\"242.4\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac102,500<br>Standard \u20ac58,544 &middot; IFICI \u20ac72,980<br><b>+\u20ac14,436<\/b> with IFICI\"\/><rect x=\"248.0\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac105,000<br>Standard \u20ac59,645 &middot; IFICI \u20ac74,760<br><b>+\u20ac15,115<\/b> with IFICI\"\/><rect x=\"253.5\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac107,500<br>Standard \u20ac60,746 &middot; IFICI \u20ac76,540<br><b>+\u20ac15,794<\/b> with IFICI\"\/><rect x=\"259.0\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac110,000<br>Standard \u20ac61,848 &middot; IFICI \u20ac78,320<br><b>+\u20ac16,472<\/b> with IFICI\"\/><rect x=\"264.5\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac112,500<br>Standard \u20ac62,949 &middot; IFICI \u20ac80,100<br><b>+\u20ac17,151<\/b> with IFICI\"\/><rect x=\"270.0\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac115,000<br>Standard \u20ac64,051 &middot; IFICI \u20ac81,880<br><b>+\u20ac17,829<\/b> with IFICI\"\/><rect x=\"275.6\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac117,500<br>Standard \u20ac65,152 &middot; IFICI \u20ac83,660<br><b>+\u20ac18,508<\/b> with IFICI\"\/><rect x=\"281.1\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac120,000<br>Standard \u20ac66,253 &middot; IFICI \u20ac85,440<br><b>+\u20ac19,187<\/b> with IFICI\"\/><rect x=\"286.6\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac122,500<br>Standard \u20ac67,355 &middot; IFICI \u20ac87,220<br><b>+\u20ac19,865<\/b> with IFICI\"\/><rect x=\"292.1\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac125,000<br>Standard \u20ac68,456 &middot; IFICI \u20ac89,000<br><b>+\u20ac20,544<\/b> with IFICI\"\/><rect x=\"297.6\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac127,500<br>Standard \u20ac69,557 &middot; IFICI \u20ac90,780<br><b>+\u20ac21,223<\/b> with IFICI\"\/><rect x=\"303.1\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac130,000<br>Standard \u20ac70,659 &middot; IFICI \u20ac92,560<br><b>+\u20ac21,901<\/b> with IFICI\"\/><rect x=\"308.7\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac132,500<br>Standard \u20ac71,760 &middot; IFICI \u20ac94,340<br><b>+\u20ac22,580<\/b> with IFICI\"\/><rect x=\"314.2\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac135,000<br>Standard \u20ac72,862 &middot; IFICI \u20ac96,120<br><b>+\u20ac23,258<\/b> with IFICI\"\/><rect x=\"319.7\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac137,500<br>Standard \u20ac73,963 &middot; IFICI \u20ac97,900<br><b>+\u20ac23,937<\/b> with IFICI\"\/><rect x=\"325.2\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac140,000<br>Standard \u20ac75,064 &middot; IFICI \u20ac99,680<br><b>+\u20ac24,616<\/b> with IFICI\"\/><rect x=\"330.7\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac142,500<br>Standard \u20ac76,166 &middot; IFICI \u20ac101,460<br><b>+\u20ac25,294<\/b> with IFICI\"\/><rect x=\"336.3\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac145,000<br>Standard \u20ac77,267 &middot; IFICI \u20ac103,240<br><b>+\u20ac25,973<\/b> with IFICI\"\/><rect x=\"341.8\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac147,500<br>Standard \u20ac78,368 &middot; IFICI \u20ac105,020<br><b>+\u20ac26,652<\/b> with IFICI\"\/><rect x=\"347.3\" y=\"18\" width=\"5.4\" height=\"228\" fill=\"transparent\" data-tip=\"Gross \u20ac150,000<br>Standard \u20ac79,470 &middot; IFICI \u20ac106,800<br><b>+\u20ac27,330<\/b> with IFICI\"\/><\/svg><\/div><div class=\"key\"><span><i class=\"ln\" style=\"background:#2F62B3\"><\/i>Extra net income with IFICI<\/span><span>Below \u20ac32,500 IFICI costs you money. Hover or tap the line for any salary.<\/span><\/div><\/figure>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0001e nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx0001e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Below about \u20ac32,500, the standard scale leaves you more than IFICI&#8217;s flat 20%. Above it, IFICI pulls ahead fast.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00025 e-con-full e-flex e-con e-parent\" data-id=\"tx00025\" data-element_type=\"container\" data-e-type=\"container\" id=\"regimes\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00024 e-con-boxed e-flex e-con e-child\" data-id=\"tx00024\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00021 elementor-widget elementor-widget-heading\" data-id=\"tx00021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">IFICI, NHR and IRS Jovem<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00022 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00022\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Three ways to pay less than the standard rates. You can only use one at a time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00023 elementor-widget elementor-widget-html\" data-id=\"tx00023\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"nmtx-g nmtx-g-3\"><div class=\"nmtx-g-card\"><div class=\"nmtx-g-kick\">New residents<\/div><h4>IFICI (NHR 2.0)<\/h4><p>20% flat on income from eligible work for 10 years. Most foreign income is exempt, except pensions.<\/p><p>For people who weren't tax resident in Portugal in the previous five years and work in qualifying roles: research, higher education, certified startups and some highly qualified jobs.<\/p><p>Apply by 15 January of the year after you become resident. <a href=\"\/ifici-portugal-nhr-replacement\/\">Read our IFICI guide<\/a>.<\/p><\/div><div class=\"nmtx-g-card\"><div class=\"nmtx-g-kick\">Age 35 or under<\/div><h4>IRS Jovem<\/h4><p>Part of your work income is tax-free for your first 10 years of earning: 100% in year 1, 75% in years 2 to 4, 50% in years 5 to 7 and 25% in years 8 to 10.<\/p><p>The tax-free amount is capped at \u20ac29,542 a year. The exempt part still counts when your tax rate is set.<\/p><p>You can't combine it with IFICI or NHR.<\/p><\/div><div class=\"nmtx-g-card\"><div class=\"nmtx-g-kick\">Existing holders<\/div><h4>NHR<\/h4><p>Closed to new applicants since 2024. If you're already registered, you keep it until your 10 years end.<\/p><p>20% on Portuguese work income, but only for jobs on the high value-added list (Portaria 230\/2019): company directors and managers, engineers and scientists, IT specialists and technicians, doctors and dentists, university teachers, authors, journalists and artists, and skilled trades. You also need a level 4 qualification or five years' proven experience. Other work is taxed on the normal scale.<\/p><p>Foreign pensions depend on when you registered: tax-free if before 1 April 2020, 10% from then on.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx0002a e-con-full e-flex e-con e-parent\" data-id=\"tx0002a\" data-element_type=\"container\" data-e-type=\"container\" id=\"freelancers\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00029 e-con-boxed e-flex e-con e-child\" data-id=\"tx00029\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00026 elementor-widget elementor-widget-heading\" data-id=\"tx00026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Freelancers (recibos verdes)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00027 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Most freelancers use the simplified regime. Portugal doesn&#8217;t tax your whole turnover, only a share of it, and your activity code decides which share.<\/p><p><strong>75%<\/strong> if your code is a profession on the official list (article 151): programmers, designers, consultants, translators, teachers and trainers, engineers, architects, accountants, lawyers, doctors and therapists, journalists, artists. You also need 15% of your income in expenses on e-fatura, or more of it gets taxed.<\/p><p><strong>35%<\/strong> for other services, including the catch-all code 1519 for services with no specific professional code. <strong>15%<\/strong> for selling goods, restaurants and hotels.<\/p><p>The code matters. On \u20ac40,000 from year 3, a listed profession pays about \u20ac6,260 in income tax, and code 1519 about \u20ac2,009. Pick the code that matches what you really do: the tax office can reclassify you.<\/p><p>In your first year of activity that share is halved, and in your second year it&#8217;s cut by a quarter. You also pay no social security for your first 12 months. After that, it&#8217;s 21.4% on 70% of your income, declared every three months.<\/p><p>On \u20ac50,000 of professional services from year 3, that comes to about \u20ac7,490 of social security and \u20ac8,878 of income tax, leaving \u20ac33,632.<\/p><p>Want to start? We can <a href=\"\/portugal-open-freelance-activity\/\">register your freelance activity<\/a> for you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00028 elementor-widget elementor-widget-html\" data-id=\"tx00028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<figure class=\"nmtx-ch\" role=\"figure\" aria-label=\"How much of \u20ac40,000 gets taxed\" style=\"margin:0\"><h4>How much of \u20ac40,000 gets taxed<\/h4><p class=\"sub\">Freelancer on the simplified regime, year 3 or later. The bar is the part of your income that's taxed.<\/p><div class=\"nmtx-w\"><svg viewBox=\"0 0 760 168\" role=\"img\" aria-label=\"On 40,000 euros: listed profession taxed on 30,000, code 1519 on 14,000, sales on 6,000\"><text x=\"258\" y=\"38.6\" text-anchor=\"end\" font-size=\"16\" fill=\"#012147\">Listed profession (75%)<\/text><rect x=\"270\" y=\"22.0\" width=\"380.0\" height=\"22\" rx=\"4\" fill=\"#F1F4F8\"\/><path d=\"M270,22.0 H551.0 Q555.0,22.0 555.0,26.0 V40.0 Q555.0,44.0 551.0,44.0 H270 Z\" fill=\"#2F62B3\" data-tip=\"Listed profession (75%)<br>Taxed on \u20ac30,000 &middot; income tax <b>\u20ac6,260<\/b>\"\/><text x=\"660.0\" y=\"38.6\" font-size=\"16\" font-weight=\"700\" fill=\"#012147\">\u20ac6,260 tax<\/text><text x=\"258\" y=\"92.6\" text-anchor=\"end\" font-size=\"16\" fill=\"#012147\">Other services, code 1519 (35%)<\/text><rect x=\"270\" y=\"76.0\" width=\"380.0\" height=\"22\" rx=\"4\" fill=\"#F1F4F8\"\/><path d=\"M270,76.0 H399.0 Q403.0,76.0 403.0,80.0 V94.0 Q403.0,98.0 399.0,98.0 H270 Z\" fill=\"#2F62B3\" data-tip=\"Other services, code 1519 (35%)<br>Taxed on \u20ac14,000 &middot; income tax <b>\u20ac2,009<\/b>\"\/><text x=\"660.0\" y=\"92.6\" font-size=\"16\" font-weight=\"700\" fill=\"#012147\">\u20ac2,009 tax<\/text><text x=\"258\" y=\"146.6\" text-anchor=\"end\" font-size=\"16\" fill=\"#012147\">Sales, restaurants, hotels (15%)<\/text><rect x=\"270\" y=\"130.0\" width=\"380.0\" height=\"22\" rx=\"4\" fill=\"#F1F4F8\"\/><path d=\"M270,130.0 H323.0 Q327.0,130.0 327.0,134.0 V148.0 Q327.0,152.0 323.0,152.0 H270 Z\" fill=\"#2F62B3\" data-tip=\"Sales, restaurants, hotels (15%)<br>Taxed on \u20ac6,000 &middot; income tax <b>\u20ac750<\/b>\"\/><text x=\"660.0\" y=\"146.6\" font-size=\"16\" font-weight=\"700\" fill=\"#012147\">\u20ac750 tax<\/text><\/svg><\/div><div class=\"nmtx-n\"><svg viewBox=\"0 0 360 198\" role=\"img\" aria-label=\"On 40,000 euros: listed profession taxed on 30,000, code 1519 on 14,000, sales on 6,000\"><text x=\"0\" y=\"21.0\" text-anchor=\"start\" font-size=\"15\" fill=\"#012147\">Listed profession (75%)<\/text><rect x=\"0\" y=\"29.0\" width=\"264.0\" height=\"22\" rx=\"4\" fill=\"#F1F4F8\"\/><path d=\"M0,29.0 H194.0 Q198.0,29.0 198.0,33.0 V47.0 Q198.0,51.0 194.0,51.0 H0 Z\" fill=\"#2F62B3\" data-tip=\"Listed profession (75%)<br>Taxed on \u20ac30,000 &middot; income tax <b>\u20ac6,260<\/b>\"\/><text x=\"274.0\" y=\"45.2\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">\u20ac6,260 tax<\/text><text x=\"0\" y=\"85.0\" text-anchor=\"start\" font-size=\"15\" fill=\"#012147\">Other services, code 1519 (35%)<\/text><rect x=\"0\" y=\"93.0\" width=\"264.0\" height=\"22\" rx=\"4\" fill=\"#F1F4F8\"\/><path d=\"M0,93.0 H88.4 Q92.4,93.0 92.4,97.0 V111.0 Q92.4,115.0 88.4,115.0 H0 Z\" fill=\"#2F62B3\" data-tip=\"Other services, code 1519 (35%)<br>Taxed on \u20ac14,000 &middot; income tax <b>\u20ac2,009<\/b>\"\/><text x=\"274.0\" y=\"109.2\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">\u20ac2,009 tax<\/text><text x=\"0\" y=\"149.0\" text-anchor=\"start\" font-size=\"15\" fill=\"#012147\">Sales, restaurants, hotels (15%)<\/text><rect x=\"0\" y=\"157.0\" width=\"264.0\" height=\"22\" rx=\"4\" fill=\"#F1F4F8\"\/><path d=\"M0,157.0 H35.6 Q39.6,157.0 39.6,161.0 V175.0 Q39.6,179.0 35.6,179.0 H0 Z\" fill=\"#2F62B3\" data-tip=\"Sales, restaurants, hotels (15%)<br>Taxed on \u20ac6,000 &middot; income tax <b>\u20ac750<\/b>\"\/><text x=\"274.0\" y=\"173.2\" font-size=\"15\" font-weight=\"700\" fill=\"#012147\">\u20ac750 tax<\/text><\/svg><\/div><div class=\"key\"><span><i style=\"background:#2F62B3\"><\/i>Taxed part of \u20ac40,000<\/span><span><i style=\"background:#F1F4F8;box-shadow:inset 0 0 0 1px #C9D2DE\"><\/i>Not taxed<\/span><\/div><\/figure>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx0002e e-con-full e-flex e-con e-parent\" data-id=\"tx0002e\" data-element_type=\"container\" data-e-type=\"container\" id=\"pensions\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx0002d e-con-boxed e-flex e-con e-child\" data-id=\"tx0002d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0002b elementor-widget elementor-widget-heading\" data-id=\"tx0002b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pensions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0002c nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx0002c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pensions pay no social security in Portugal. They get the same \u20ac4,587 deduction as salaries, then the standard scale applies.<\/p><p>A foreign pension of \u20ac30,000 leaves about \u20ac25,189 on the standard rates. If you registered for NHR from 1 April 2020, foreign pensions are taxed at 10%, which leaves \u20ac27,459. If you registered before that date, they&#8217;re tax-free, which leaves \u20ac30,000. IFICI doesn&#8217;t cover pensions.<\/p><p>Some pensions, like government service pensions, can stay taxable only in the country that pays them under a tax treaty. Check the treaty with your country.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00032 e-con-full e-flex e-con e-parent\" data-id=\"tx00032\" data-element_type=\"container\" data-e-type=\"container\" id=\"residency\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00031 e-con-boxed e-flex e-con e-child\" data-id=\"tx00031\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0002f elementor-widget elementor-widget-heading\" data-id=\"tx0002f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are you tax resident in Portugal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00030 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You&#8217;re tax resident for a year if you spend more than 183 days in Portugal in any 12-month period that starts or ends in that year. You&#8217;re also resident if you have a home here on any day in that period that suggests you mean to live in it.<\/p><p>In the year you move, you&#8217;re usually resident only from the day you arrive. Before that, Portugal only taxes income you earn here.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx0003b e-con-full e-flex e-con e-parent\" data-id=\"tx0003b\" data-element_type=\"container\" data-e-type=\"container\" id=\"plan\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx0003a e-con-boxed e-flex e-con e-child\" data-id=\"tx0003a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-tx00037 e-con-full e-flex e-con e-child\" data-id=\"tx00037\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00034 elementor-widget elementor-widget-heading\" data-id=\"tx00034\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Want your real number before you move?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00035 nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx00035\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This calculator handles one income. Real life is usually messier: a partner, children, rent abroad, a pension and a salary, a company.<\/p><p>Our Tax Planning Report works out what you&#8217;ll actually pay in Portugal, which regime fits, and what to set up before you arrive.<\/p><p>Not sure yet? <a href=\"\/portugal-tax-consultation\/\" style=\"color:#FFC504\">Book a tax consultation<\/a> instead.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00033 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"tx00033\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/portugal-tax-planning\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get a Tax Planning Report<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00036 elementor-widget elementor-widget-html\" data-id=\"tx00036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"nmtx-tp\" style=\"width:300px;max-width:100%\"><div class=\"trustpilot-widget\" data-locale=\"en-US\" data-template-id=\"5419b6a8b0d04a076446a9ad\" data-businessunit-id=\"645c3f56484ec7b9c3eabc7b\" data-style-height=\"32px\" data-style-width=\"100%\" data-theme=\"dark\" data-token=\"98842949-2db9-4aaf-b59e-993006c0c280\" data-min-review-count=\"0\" data-style-alignment=\"left\"><a href=\"https:\/\/www.trustpilot.com\/review\/novomove.com\" target=\"_blank\" rel=\"noopener\">Trustpilot<\/a><\/div><\/div><style>.nmtx-tp iframe{border:0!important;display:block;width:100%}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00039 e-con-full e-flex e-con e-child\" data-id=\"tx00039\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00038 elementor-widget elementor-widget-image\" data-id=\"tx00038\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"700\" height=\"700\" src=\"https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-barcelos-rooster.jpg\" class=\"attachment-full size-full wp-image-14716\" alt=\"Folk-art illustration of the Rooster of Barcelos, a traditional symbol of Portugal\" srcset=\"https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-barcelos-rooster.jpg 700w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-barcelos-rooster-300x300.jpg 300w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-barcelos-rooster-150x150.jpg 150w, https:\/\/novomove.com\/wp-content\/uploads\/2026\/10\/portugal-barcelos-rooster-12x12.jpg 12w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00041 e-con-full e-flex e-con e-parent\" data-id=\"tx00041\" data-element_type=\"container\" data-e-type=\"container\" id=\"limits\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00040 e-con-boxed e-flex e-con e-child\" data-id=\"tx00040\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0003c elementor-widget elementor-widget-heading\" data-id=\"tx0003c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What this calculator doesn\u2019t cover<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0003d nmtx-txt elementor-widget elementor-widget-text-editor\" data-id=\"tx0003d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>More than one income.<\/strong> A salary plus freelance work, rent or dividends changes the rate on all of it.<\/p><p><strong>Joint filing and family.<\/strong> Married couples can file together, and children add deductions.<\/p><p><strong>End-of-year deductions.<\/strong> Health, education, housing, rent and general family expenses all lower the final bill.<\/p><p><strong>The Azores and Madeira.<\/strong> Both have lower regional rates.<\/p><p><strong>Capital gains, rent, crypto and foreign income.<\/strong> These have their own rules and rates.<\/p><p><strong>Company owners.<\/strong> If you pay yourself from a Portuguese company, enter your salary as an employee. Company profit pays corporate tax first, and dividends are then taxed separately, usually at 28%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0003e elementor-widget elementor-widget-html\" data-id=\"tx0003e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"sources\" class=\"nmtx-g\" style=\"margin-top:8px;padding:20px 22px;border:1px solid #E3E8EF;border-radius:14px;background:#F5F7FA;max-width:40em\"><p style=\"margin:0 0 8px;font-size:17px;font-weight:700\">Sources &middot; rules checked 27 October 2026<\/p><ul style=\"margin:0;padding-left:20px;font-size:16px;line-height:1.7;color:#2E3D52\"><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs68.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f3digo do IRS, article 68<\/a>, tax rates (Lei 73-A\/2025)<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs68a.aspx\" target=\"_blank\" rel=\"noopener\">Article 68-A<\/a>, solidarity surcharge<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs31.aspx\" target=\"_blank\" rel=\"noopener\">Article 31<\/a>, simplified regime for freelancers<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs70.aspx\" target=\"_blank\" rel=\"noopener\">Article 70<\/a>, minimum existence<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs12b.aspx\" target=\"_blank\" rel=\"noopener\">Article 12-B<\/a>, IRS Jovem<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/bf_rep\/Pages\/ebf58a.aspx\" target=\"_blank\" rel=\"noopener\">Estatuto dos Benef\u00edcios Fiscais, article 58-A<\/a>, IFICI<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/cirs_rep\/Pages\/irs16.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f3digo do IRS, article 16<\/a>, tax residency<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/Portaria_230_2019.pdf\" target=\"_blank\" rel=\"noopener\">Portaria 230\/2019<\/a>, NHR high value-added jobs<\/li><li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/despacho-12523-a-2026.pdf\" target=\"_blank\" rel=\"noopener\">Despacho 12523-A\/2026<\/a>, November 2026 withholding cut<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx0003f elementor-widget elementor-widget-html\" data-id=\"tx0003f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"nmtx-rel\" style=\"margin-top:28px;max-width:40em;font-family:inherit\"><p style=\"margin:0 0 10px;font-size:14px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:#44546A\">Related free tool<\/p><a href=\"\/schengen-calculator\/\" style=\"display:block;padding:20px 22px;border:1px solid #C9D2DE;border-radius:14px;background:#fff;text-decoration:none;color:#012147\"><span style=\"display:block;font-size:20px;font-weight:700;margin-bottom:4px\">Schengen calculator: count your 90\/180 days<\/span><span style=\"display:block;font-size:17px;line-height:1.5;color:#2E3D52;margin-bottom:12px\">Visiting before you move, or waiting for your visa? See how many days you have left and the date you must leave by.<\/span><span style=\"display:inline-block;font-size:17px;font-weight:700;color:#012147;border-bottom:2px solid #FFC504\">Count my days &rarr;<\/span><\/a><\/div><div class=\"nmtx-rel\" style=\"margin-top:16px;max-width:40em;font-family:inherit\"><a href=\"\/portugal-salary-vs-dividends-calculator\/\" style=\"display:block;padding:20px 22px;border:1px solid #C9D2DE;border-radius:14px;background:#fff;text-decoration:none;color:#012147\"><span style=\"display:block;font-size:20px;font-weight:700;margin-bottom:4px\">Salary vs dividends calculator<\/span><span style=\"display:block;font-size:17px;line-height:1.5;color:#2E3D52;margin-bottom:12px\">Own a Portuguese company? Find the cheapest mix of salary and dividends, with corporate tax and manager social security.<\/span><span style=\"display:inline-block;font-size:17px;font-weight:700;color:#012147;border-bottom:2px solid #FFC504\">Find my best mix &rarr;<\/span><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-tx00053 e-con-full e-flex e-con e-parent\" data-id=\"tx00053\" data-element_type=\"container\" data-e-type=\"container\" id=\"faq\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-tx00052 e-con-boxed e-flex e-con e-child\" data-id=\"tx00052\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00042 elementor-widget elementor-widget-heading\" data-id=\"tx00042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions people ask<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00050 elementor-widget elementor-widget-accordion\" data-id=\"tx00050\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-801\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-801\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How much tax will I pay on \u20ac50,000 in Portugal?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-801\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-801\"><p>As an employee on the standard rates, about \u20ac11,436 in income tax and \u20ac5,500 in social security, which leaves \u20ac33,064 a year, or \u20ac2,362 a month over 14 payments. Under IFICI you&#8217;d keep about \u20ac35,600.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-802\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-802\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Are salaries really paid 14 times a year in Portugal?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-802\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-802\"><p>Yes. Employees get 14 payments: 12 monthly salaries plus a holiday payment in summer and a Christmas payment in December. That&#8217;s why an annual salary divided by 14 gives the usual monthly figure.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-803\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-803\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is IFICI always better than the standard rates?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-803\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-803\"><p>No. IFICI is a flat 20%, and at lower incomes the standard scale averages less than that. On \u20ac20,000 as an employee you&#8217;d keep \u20ac15,492 on the standard rates and only \u20ac14,717 under IFICI. The switch comes at about \u20ac32,500.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-804\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-804\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Which activity code should I use as a freelancer?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-804\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-804\"><p>The one that matches what you actually do. If it&#8217;s a profession on the article 151 list, such as programmer, designer, consultant or translator, 75% of your income is taxed. The catch-all code 1519 is taxed at 35%, but it&#8217;s only for services with no specific code, and the tax office can reclassify you. We check this when we register your activity.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-805\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-805\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">I'm on NHR. Which rules apply to me?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-805\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-805\"><p>It depends on when you registered and what you do. Work income gets 20% only if your job is on the high value-added list. Foreign pensions are tax-free if you registered before 1 April 2020, and taxed at 10% if you registered from that date. The calculator asks both questions when you pick NHR.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-806\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-806\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">I own a Portuguese company. Can I use this calculator?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-806\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-806\"><p>For your salary, yes: enter it as an employee. Dividends are taxed separately, usually at a flat 28%, and the company pays corporate tax on its profit first. Our salary vs dividends calculator finds the cheapest mix, and our Tax Planning Report works it out for your real numbers.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-807\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-807\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is NHR still available?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-807\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-807\"><p>Not for new applicants. NHR closed at the start of 2024. People already registered keep it until their 10 years end. Its replacement for new residents is IFICI, which covers fewer jobs.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-808\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-808\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Can I combine IRS Jovem with IFICI or NHR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-808\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-808\"><p>No. You can only use one of them. If you qualify for more than one, compare them in the calculator above and pick the one that leaves you more.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-809\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-809\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is my foreign income taxed in Portugal?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-809\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-809\"><p>If you&#8217;re tax resident in Portugal, your worldwide income is taxable here. Double tax treaties stop the same income being taxed twice. Under IFICI, most foreign income is exempt, except pensions.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8010\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-8010\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">When do I file my 2026 tax return?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8010\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-8010\"><p>Between 1 April and 30 June 2027, on the Portal das Finan\u00e7as. Most employees get an automatic return they only need to check and confirm.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8011\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-8011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the October 2026 rate cut?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-8011\"><p>On 9 October 2026 Parliament approved lower rates for the first six brackets, for all 2026 income. Lei 64-B\/2026 (22 October) authorises the Government to set them by decree-law within 180 days, and that decree hasn&#8217;t been published yet, so the calculator uses the rates in force. Meanwhile, IRS withheld from salaries and pensions paid in November 2026 is cut by half, except for the highest monthly earners (Despacho 12523-A\/2026). The calculator shows how much less you&#8217;d pay once the new rates apply.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8012\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-8012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does this include deductions for children, health, education or rent?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-8012\"><p>No. Those deductions come off your tax at the end of the year, so your real bill is usually a bit lower than this estimate. Most people get at least \u20ac250 back through general family expenses alone.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-8013\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-8013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is this tax advice?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-8013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-8013\"><p>No. It&#8217;s an estimate for one income, from the 2026 rules. For your own numbers, including family, foreign income and deductions, our Tax Planning Report works them out before you move.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-tx00051 elementor-widget elementor-widget-html\" data-id=\"tx00051\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"How much tax will I pay on \\u20ac50,000 in Portugal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"As an employee on the standard rates, about \\u20ac11,436 in income tax and \\u20ac5,500 in social security, which leaves \\u20ac33,064 a year, or \\u20ac2,362 a month over 14 payments. Under IFICI you'd keep about \\u20ac35,600.\"}}, {\"@type\": \"Question\", \"name\": \"Are salaries really paid 14 times a year in Portugal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Employees get 14 payments: 12 monthly salaries plus a holiday payment in summer and a Christmas payment in December. That's why an annual salary divided by 14 gives the usual monthly figure.\"}}, {\"@type\": \"Question\", \"name\": \"Is IFICI always better than the standard rates?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. IFICI is a flat 20%, and at lower incomes the standard scale averages less than that. On \\u20ac20,000 as an employee you'd keep \\u20ac15,492 on the standard rates and only \\u20ac14,717 under IFICI. The switch comes at about \\u20ac32,500.\"}}, {\"@type\": \"Question\", \"name\": \"Which activity code should I use as a freelancer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The one that matches what you actually do. If it's a profession on the article 151 list, such as programmer, designer, consultant or translator, 75% of your income is taxed. The catch-all code 1519 is taxed at 35%, but it's only for services with no specific code, and the tax office can reclassify you. We check this when we register your activity.\"}}, {\"@type\": \"Question\", \"name\": \"I'm on NHR. Which rules apply to me?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It depends on when you registered and what you do. Work income gets 20% only if your job is on the high value-added list. Foreign pensions are tax-free if you registered before 1 April 2020, and taxed at 10% if you registered from that date. The calculator asks both questions when you pick NHR.\"}}, {\"@type\": \"Question\", \"name\": \"I own a Portuguese company. Can I use this calculator?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For your salary, yes: enter it as an employee. Dividends are taxed separately, usually at a flat 28%, and the company pays corporate tax on its profit first. Our salary vs dividends calculator finds the cheapest mix, and our Tax Planning Report works it out for your real numbers.\"}}, {\"@type\": \"Question\", \"name\": \"Is NHR still available?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not for new applicants. NHR closed at the start of 2024. People already registered keep it until their 10 years end. Its replacement for new residents is IFICI, which covers fewer jobs.\"}}, {\"@type\": \"Question\", \"name\": \"Can I combine IRS Jovem with IFICI or NHR?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. You can only use one of them. If you qualify for more than one, compare them in the calculator above and pick the one that leaves you more.\"}}, {\"@type\": \"Question\", \"name\": \"Is my foreign income taxed in Portugal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"If you're tax resident in Portugal, your worldwide income is taxable here. Double tax treaties stop the same income being taxed twice. Under IFICI, most foreign income is exempt, except pensions.\"}}, {\"@type\": \"Question\", \"name\": \"When do I file my 2026 tax return?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Between 1 April and 30 June 2027, on the Portal das Finan\\u00e7as. Most employees get an automatic return they only need to check and confirm.\"}}, {\"@type\": \"Question\", \"name\": \"What is the October 2026 rate cut?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"On 9 October 2026 Parliament approved lower rates for the first six brackets, for all 2026 income. Lei 64-B\/2026 (22 October) authorises the Government to set them by decree-law within 180 days, and that decree hasn't been published yet, so the calculator uses the rates in force. Meanwhile, IRS withheld from salaries and pensions paid in November 2026 is cut by half, except for the highest monthly earners (Despacho 12523-A\/2026). The calculator shows how much less you'd pay once the new rates apply.\"}}, {\"@type\": \"Question\", \"name\": \"Does this include deductions for children, health, education or rent?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Those deductions come off your tax at the end of the year, so your real bill is usually a bit lower than this estimate. Most people get at least \\u20ac250 back through general family expenses alone.\"}}, {\"@type\": \"Question\", \"name\": \"Is this tax advice?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. It's an estimate for one income, from the 2026 rules. 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