Net salary calculator — Portugal 2026

How this calculation works

Your net salary = gross − Social Security (11%) − IRS withheld at source. The tricky part is IRS. Instead of a flat rate, the calculation uses official tables with brackets, marginal rates and a "deduction amount" to make the tax progressive.

The formula

Each month, the IRS withheld follows this formula:

IRS = (Gross salary × Marginal rate)
    − Deduction amount
    − (Per-dependant deduction × number of dependants)

The Marginal rate and the Deduction amount come from the table that applies to your situation. There are 7 tables per region (I to VII), depending on family status and disability.

Which table applies to you?

IRS Jovem

If you are up to 35 years old and are not a tax dependant, you may qualify during your first 10 relevant years of Category A or B income, subject to the other eligibility conditions. No minimum education level is required. Years with income count even if no tax was payable; years when you were a tax dependant do not count:

• Year 1 — 100% exempt
• Years 2 to 4 — 75% exempt
• Years 5 to 7 — 50% exempt
• Years 8 to 10 — 25% exempt

The exempt amount is capped at €29,542.15 a year (55 × IAS). Apply the percentage first, then cap the relief. Monthly withholding uses the effective rate calculated on total pay, applied to the non-exempt amount. Check the IRS Jovem eligibility conditions and exclusions.

Meal allowance (subsídio de alimentação)

The meal allowance is exempt from IRS and Social Security up to certain daily limits. Above those limits, the excess is treated as salary:

• Paid in cash (on payslip): exempt up to €6.15/day
• Paid on a meal card or vouchers: exempt up to €10.46/day

The 14-month year

In Portugal, you get paid 14 times a year — 12 monthly salaries plus a holiday bonus (subsídio de férias) and a Christmas bonus (subsídio de Natal), assumed here to equal one month's salary each. Withholding on each allowance is calculated separately from the monthly salary. The annual view adds these estimated net payments; it does not calculate the final annual tax assessment.

Azores and Madeira

The Autonomous Regions have their own tables with reduced rates. If you are resident in the Azores or Madeira, change the region in the calculator — your net salary will be higher due to the regional tax relief.