Reference
Portugal Income Tax Brackets 2025/2026 (IRS)
Last updated: 2026-10-12
IRS tax brackets (2025 income, filed in 2026)
Portugal uses progressive tax brackets. Only the income within each bracket is taxed at that rate.
| Taxable income | Rate |
|---|---|
| Up to €8,059 | 12.5% |
| €8,059 – €12,160 | 16% |
| €12,160 – €17,233 | 21.5% |
| €17,233 – €22,306 | 24.4% |
| €22,306 – €28,400 | 31.4% |
| €28,400 – €41,629 | 34.9% |
| €41,629 – €44,987 | 43.1% |
| €44,987 – €83,696 | 44.6% |
| Above €83,696 | 48% |
A solidarity surcharge (taxa adicional de solidariedade) of 2.5% applies to taxable income between €80,000 and €250,000, and 5% above €250,000.
How this applies to solo entrepreneurs
If you're on the simplified regime, your taxable income is not your full revenue. AT applies a coefficient first:
- Services from a profession listed in the Art. 151.º CIRS table: 75% of revenue is taxable
- Other services: 35% of revenue is taxable
- Goods sales, and restaurant and hotel services: 15% of revenue is taxable
For service income, part of that assumed cost has to be backed by documented expenses: if what counts toward the 15% proof falls short, the gap is added to your taxable income (see the 15% expense rule).
Social Security contributions above 10% of gross service income are then deducted from what the coefficient leaves (Art. 31.º n.º 2 CIRS), so for most freelancers who pay contributions the taxable figure ends up below the coefficient result.
Example: the coefficient turns €40,000 from an Art. 151.º profession into €30,000. If that €30,000 were your taxable income, IRS on the 2025 table would be approximately €6,464 (about 21.5% of taxable income) before any deductions from the tax (deduções à coleta).
Use the tax calculator to see your estimated IRS based on your actual income.
Filing deadline
IRS for 2025 income is filed between April 1 and June 30, 2026 through the Portal das Finanças.