Free Portugal Income Tax Calculator — IRS

Calculate Portuguese IRS with Social Security, solidarity surcharge, and NHR/IFICI flat 20% regime. Covers employees and recibos verdes. Free.

100% free — no signup

1Select Country

🇵🇹Portugal2025 rates

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

€

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (€)

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

€

Performance bonuses may be exempt up to one month's salary if the employer raises average fixed pay by 5%+ (2024 reform).

4Personal DetailsAffects your result

NHR — Non-Habitual Resident

The NHR regime gives a flat 20% rate on Portuguese-source income for 10 years. Closed to new applicants after 2024 — replaced by IFICI regime.

Portugal — Key Tax Facts

→13.25%–48% IRS brackets — solidarity surcharge above €80,000
→Social Security: 11% employee, 21.4% self-employed
→NHR/IFICI flat 20% rate available for new residents (10 years)

How Portuguese Income Tax Works — IRS

Portugal's IRS (Imposto sobre o Rendimento de Pessoas Singulares) has nine progressive brackets from 13.25% to 48%. A specific deduction of €4,194 applies to employee income. The NHR (Non-Habitual Resident) regime historically attracted many digital nomads with a 20% flat rate — replaced by the IFICI regime for new applicants from 2024.

Rate	Taxable income
13.25%	€0 – €7,703
18–32.75%	€7,703 – €27,146
37%	€27,146 – €39,791
43.5%	€39,791 – €51,997
45%	€51,997 – €81,199
48%	Above €81,199

→Social Security (Segurança Social): 11% employee, 23.75% employer, 21.4% self-employed

→Specific deduction (deducao especifica): €4,194 for employees reduces taxable base

→Solidarity surcharge: 2.5% on income €80,000–€250,000; 5% above €250,000

→NHR regime (closed to new applicants after 2024): 20% flat on Portuguese-source income for 10 years

→IFICI regime (successor to NHR): available for specific professions moving to Portugal from 2024

→Recibos verdes (self-employed): submit e-invoices; pay quarterly withholding or advance payments