🇵🇹 Tax Brackets2026 Tax Year
🇵🇹 Portugal Tax Brackets 2026
Federal income tax brackets, social contributions, and deductions for Portugal — updated for the 2026 tax year. Calculate Your Portugal Take-Home Pay.
Key Takeaways
- 19 progressive tax brackets ranging from 12.5% to 48%
- 2Standard Deduction: €4,104
- 31 social contribution(s) for employees
Federal Income Tax Brackets (Single Filer)
| Income Range | Rate |
|---|---|
| €0 – €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% |
| €83,696 – ∞ | 48% |
Deductions & Allowances
Standard Deduction: €4,104
Frequently Asked Questions
What are the Portugal income tax brackets for 2026?
Portugal uses a progressive income tax system with 9 brackets in 2026. The lowest rate is 12.5% and the highest marginal rate is 48%.
What is the top income tax rate in Portugal?
The top marginal income tax rate in Portugal for 2026 is 48%. This rate applies to taxable income above €83,696.
Does Portugal have social security contributions?
Yes, Portugal has 1 social contribution(s): Social Security (11% employee rate).
Social Contributions