🇵🇹 Portugal Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Portugal in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.portaldasfinancas.gov.pt
Key Facts — 2026
- →Standard income tax: 13.25%–48% progressive; surcharges add 2.5%–5% above €80k.
- →Social Security: 11% employee + 23.75% employer on gross salary.
- →IFICI (ex-NHR) regime: 20% flat rate on Portuguese-source income for 10 years for qualifying new residents.
- →Income below €7,703 is exempt from income tax (2026).
- →Foreign pension income may be taxed at 10% under the NHR transitional rules for existing holders.
- →Tax residency triggers after 183 days in Portugal in any 12-month period.
Top Rate
48%
Effective @ $100k
34%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 7,703 | 0% |
| 7,703 | EUR 10,732 | 13.25% |
| 10,732 | EUR 15,320 | 16.50% |
| 15,320 | EUR 20,266 | 20.50% |
| 20,266 | EUR 26,519 | 26% |
| 26,519 | EUR 38,632 | 34.50% |
| 38,632 | EUR 80,720 | 37% |
| 80,720 | EUR 102,896 | 45% |
| 102,896 | No limit | 48% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| Social Security (employee) | employee | 11% | No cap |
| Social Security (employer) | employer | 23.75% | No cap |
Special Tax Regimes
IFICI (ex-NHR) — 20% Flat Rate Regime
20% flat rateUp to 10 yearsQualifying new tax residents pay a flat 20% rate on Portuguese-source employment and self-employment income for up to 10 years.
Qualifiers: New tax residents in qualifying tech, research, investment or start-up roles; application within 60 days of registration
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.