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 it is one of your first 10 years paying IRS on employment income, you may benefit from a partial exemption applied to your income before withholding:

• Year 1 — 100% exempt
• Year 2 — 75% exempt
• Years 3 and 4 — 50% exempt
• Years 5 to 10 — 25% exempt

There is an annual ceiling of ~€29,542 (55 × IAS). Income above that ceiling does not benefit from the exemption.

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), each equal to one month's salary. These are paid separately and taxed at a slightly different rate in practice, but the annual view in this calculator gives you a close estimate.

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.