Calculadora de salário Employee (trabalhador por conta de outrem) - Portugal 2026
Calculadora de salário Employee (trabalhador por conta de outrem) grátis para Portugal (2026). De bruto a líquido: impostos, contribuições e salário líquido. Modelo educativo, não é aconselhamento fiscal.
por Simon Bodych
Metodologia e fontes
Portugal salary calculator methodology (2026)
Updated April 2026. Sources: Law 73-A/2025 (State Budget 2026), Portaria 480-A/2025/1 (IAS), Decree-Law 139/2025 (SMN), CIRS art. 12.º-B / 25.º / 68.º / 68.º-A / 70.º / 99.º-F, official 2026 Continente withholding tables.
Employee (trabalhador por conta de outrem)
General private-sector employee; no contribution ceiling for dependents. The calculator reflects State Budget 2026 (Law 73-A/2025), the updated IAS = €537.13 and Continente SMN = €920.
Social security
Rates on gross remuneration: employee 11%, employer 23.75%. Supports 12 or 14 payments (holiday / Christmas subsídios) and the duodécimos mode (none / holiday / christmas / both) which shifts the monthly withholding base per CIRS art. 99.º-F.
Monthly IRS withholding (Continente 2026 tables)
We apply the official 2026 tables I–VII published by the Portuguese Tax Authority (AT):
- Table is chosen from marital status (single / married one holder / married two holders) and taxpayer disability.
- Formula:
max(0, coefR · R − subtractConst − depDed · dependents); low bands withhold 0%. - Disabled dependents yield an extra allowance.
- Madeira / Açores: until regional ingestion we use Continente tables.
Annual IRS (reference)
Category A taxable base: annual gross − specific deduction (CIRS art. 25.º). The 2026 specific deduction is max(8.54 × IAS; mandatory SS contributions) = at least €4,587.09; for higher salaries it is replaced by the actual SS contributions.
IRS 2026 marginal brackets (Law 73-A/2025: thresholds +3.51%, 2nd–5th cut by 0.3 pp):
- up to €8,342 → 12.5%
- €8,342 – €12,587 → 15.7%
- €12,587 – €17,838 → 21.2%
- €17,838 – €23,089 → 24.1%
- €23,089 – €29,397 → 31.1%
- €29,397 – €43,090 → 34.9%
- €43,090 – €46,566 → 43.1%
- €46,566 – €86,634 → 44.6%
- above €86,634 → 48%
Additional solidarity tax (CIRS art. 68.º-A)
Progressive surtax added to IRS over taxable income:
- €80,000 – €250,000 → + 2.5% on the part exceeding €80,000;
- above €250,000 → + 5% on the part exceeding €250,000.
Minimum existence (CIRS art. 70.º)
2026 reference value: max(14 × SMN; 1.5 × 14 × IAS) = €12,880. When taxable income ≤ reference, the annual IRS reference is forced to 0.
IRS Jovem (CIRS art. 12.º-B)
10-year regime with decreasing exemption: year 1: 100%, years 2–4: 75%, years 5–7: 50%, years 8–10: 25%. Annual cap = 55 × IAS = €29,542.15 in 2026. The exempt part is removed from both the monthly withholding base and the annual IRS base.
Net → gross
Binary search over the gross→net function, targeting the average monthly net.
Self-employed (trabalhador independente, Cat. B)
Simplified regime. SS contribution: 21.4% on a monthly base = min(12 × IAS; relevant income / 12). Relevant-income coefficient: 70% services, 20% goods / HORECA.
Withholding at source (CIRS art. 101.º): 23% services, 11.5% goods / HORECA. Waiver (art. 101.º-B) when the taxpayer uses the CIVA art. 53.º VAT exemption and annual revenue < €15,000.
Annual IRS in the simplified regime is computed on taxable income = gross × coefficient (35% services / 20% goods). Minimum existence (€12,880), IRS Jovem (when eligible) and the additional solidarity tax above €80,000 taxable income all apply.