Portuguese IRS Income Tax Calculator 2025
🏠 Free ToolCalculate Portuguese IRS income tax with the 9 brackets of 2025, individual or joint taxation, dependent deductions, and bracket breakdown.
| Bracket | Rate | Base | Tax |
|---|---|---|---|
| €0 – €7,703 | 13.00% | €7,703.00 | €1,001.39 |
| €7,703 – €11,623 | 18.00% | €3,920.00 | €705.60 |
| €11,623 – €16,472 | 23.00% | €4,849.00 | €1,115.27 |
| €16,472 – €21,321 | 26.00% | €4,424.00 | €1,150.24 |
How it Works
The Portuguese Personal Income Tax (IRS — Imposto sobre o Rendimento das Pessoas Singulares) is the main tax on personal earnings in Portugal. For 2025, the IRS table includes 9 progressive brackets, from 13% for taxable income up to 7,703 EUR to 48% for income above 81,199 EUR.
The IRS calculation starts by subtracting the specific deduction of 4,104 EUR from gross employment income to obtain taxable income. For joint taxation, this amount is divided by two before applying the brackets, and the result is then multiplied by two.
Tax credits — such as dependents (600 EUR each), health expenses, education, and housing — reduce the final tax payable. The effective IRS rate, meaning the proportion of gross income actually paid in tax, is always lower than the marginal rate of the highest bracket.
Use this calculator to simulate the IRS you will pay or receive as a refund, compare individual vs. joint taxation, and plan deductions to optimize your tax burden in 2025.
Frequently Asked Questions
What are the Portuguese IRS tax brackets for 2025?
The 9 IRS brackets for 2025 are: up to 7,703 EUR (13%), 7,703-11,623 EUR (18%), 11,623-16,472 EUR (23%), 16,472-21,321 EUR (26%), 21,321-27,146 EUR (32.75%), 27,146-39,791 EUR (37%), 39,791-51,997 EUR (43.5%), 51,997-81,199 EUR (45%), and above 81,199 EUR (48%).
What is the specific deduction in Portuguese IRS?
The specific deduction is 4,104 EUR and represents the minimum between 75% of employment income and this amount. It is subtracted from gross income to obtain taxable income.
How does joint taxation work in Portugal?
In joint taxation, the couple's income is added together and divided by two. Tax is calculated on half and then multiplied by two, benefiting couples with unequal incomes.
How much is the deduction per dependent?
Each dependent provides a tax credit of 600 EUR per year. From the second child onward, the deduction may be higher.
What is the difference between coleta and net IRS?
Coleta is the gross tax calculated by applying brackets to taxable income. Net IRS is the coleta minus tax credits (dependents, health, education, etc.).