🇵🇹 Portugal Statutory Tax Guide
Portugal Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Autoridade Tributária e Aduaneira (AT).
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📜 Statutory Authority & Legal Framework
In Portugal, personal income taxation is administered by the Autoridade Tributária e Aduaneira (AT) under the authority of Código do IRS.
Portugal progressive IRS brackets (13.25% to 48%) combined with 11% Segurança Social.
📊 2026 Progressive Marginal Tax Brackets
ISO: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 13.25% | 13.3% | Tier 1 |
| 18% | 18.0% | Tier 2 |
| 23% | 23.0% | Tier 3 |
| 26% | 26.0% | Tier 4 |
| 32.75% | 32.8% | Tier 5 |
| 37% | 37.0% | Tier 6 |
| 43.5% | 43.5% | Tier 7 |
| 45% | 45.0% | Tier 8 |
| 48% | 48.0% | Tier 9 |
🛡️ Mandatory Social Security & Pension Contributions
Segurança Social
Employee Share: 11.0%
Employer Share: 23.8%
Frequently Asked Questions: Portugal Taxation
What are the income tax brackets in Portugal? ↓
Portugal operates a progressive tax system administered by Autoridade Tributária e Aduaneira (AT) under Código do IRS.
What social security or pension contributions apply in Portugal? ↓
Mandatory contributions include: Segurança Social (11.0%).