Portugal Income Tax Calculator — 2026

What this calculator does not model

Every rule below is real and is left out on purpose — modelling it would need information this form does not ask you for, or a mechanism we have not built yet. What matters is not that something is missing, but which way it moves your number, so that is what we tell you.

• Your real tax may be LOWER — Tax credits for documented expenses — health, education, rent, and the general family expenses credit — are not modelled, and neither is the income-dependent cap on them. The tax shown is therefore an upper bound: it is what you would pay if you claimed nothing. This also means a small tax is shown at incomes just above the minimum-existence threshold, where the general family expenses credit would in practice cancel it. Applies to: Residents who file receipts — which is nearly everyone.
• Your real tax may be LOWER — Married couples and civil partners may elect to be taxed jointly, which splits the income between two taxpayers and usually lowers the total tax when one partner earns much more than the other. We model a single taxpayer only. Applies to: Couples filing jointly, especially where incomes are unequal.
• Your real tax may be LOWER — Madeira and the Azores apply their own, lower income tax rates. These figures are for mainland Portugal. Applies to: Residents of Madeira or the Azores.
• Your real tax may be LOWER — The dependant credit is higher for a second and further child aged up to six, and the ascendant credit is higher when only one ascendant lives with you. We apply the base amounts only. Applies to: Families with more than one young child, or with a single ascendant in the household.
• Your real tax may be LOWER — The specific deduction can be raised above the fixed amount for fees paid to a professional order, when membership is required for the job. We apply the standard amount. Applies to: Employees who must belong to a professional order — lawyers, doctors, engineers, architects.