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Employee (trabalhador por conta de outrem) salary calculator - Portugal 2026

Free Employee (trabalhador por conta de outrem) salary calculator for Portugal (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

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.

Frequently asked questions

Portugal - employee (dependente)

What are duodécimos and when should I tick them?
Duodécimos spread subsídio de Natal (December) and subsídio de férias (typically July/August) over 12 instalments - each monthly pay grows by ~8.33% × subsídio/12. Tick if your company uses duodécimos; you then have no "peak" months (June/December). The calculator distributes retenção accordingly.
Who qualifies for IRS Jovem?
IRS Jovem (2025 reform): full exemption years 1-4 from first employment, 75% years 5-7, 50% years 8-10, for persons up to age 35 with qualifications. Annual earnings cap ~€28,009 for full exemption. The calculator exposes an "IRS Jovem year" field 1-10 - pick your year or leave 0 if not eligible.
Madeira/Açores - are the rates the same?
The annual IRS tariff is shared (art. 68 CIRS), but retenção tables differ - autonomous regions have their own scales with lower burden (~10-20% relief). The calculator currently reuses Continente tables for Madeira/Açores - the result will be "higher than actual" for residents of those regions. Separate tables are planned.
How do I choose tables I/II/III/IV?
Table I: single / two earners with no dependants - standard. Table II: single with dependants. Table III: married with a single earner (spouse inactive). Tables IV-VII: for taxpayers with disability. Your table choice affects monthly retenção only, not final annual IRS - the advance is reconciled in June after filing.
When do I choose 12 vs 14 months?
Portuguese labour law: 14 payments are mandatory (12 salaries + subsídio Natal + subsídio férias). The calculator defaults to 14. Some employers use 12 (salary includes spread subsídios) - rare, mostly freelance or atypical contracts. Pick what your contract says. It changes the annual IRS base and annual gross cash.
What does the model NOT include?
Excludes: subsídio de alimentação (up to €6/day tax-free), wellness vouchers, transport pass, employee plans, detailed dependent deductions, municipal derramas (optional), deduções à colecta (health, education), PPR contributions. 2026 Continente tables are official - Madeira/Açores currently reuse them. Final IRS is reconciled in June via Modelo 3.