Portugal IRS Withholding Calculator 2026

How this works

Since 2023, monthly IRS withholding in Portugal uses a marginal model: each row has a maximum marginal rate and an allowance, instead of a simple percentage applied to the whole salary. This calculator applies the 2026 tables for employment income without disability status in mainland Portugal, shows the row selected and helps you see whether the payslip withholding is close to the expected value.

1
Choose the tax profile
The table changes depending on whether the worker is unmarried, married with two earners, or married with one earner. This tool uses Tables I, II and III of Despacho 233-A/2026 for workers without disability status in mainland Portugal.
2
Enter the monthly pay
Use the monthly remuneration subject to withholding before IRS. Holiday allowance, Christmas allowance and back pay have separate-treatment rules: do not add everything into one figure if the payslip shows them as separate lines.
3
We apply rate, allowance and dependants
The table row gives the maximum marginal rate, the allowance and the extra allowance per dependant. With three or more dependants, the employment-income marginal rate is reduced by one percentage point, while the allowances stay unchanged.
4
Compare with the payslip
If you enter the IRS withheld on the payslip, the validator shows the difference from the calculated value. A small difference can come from separate pay lines, back pay, IRS Jovem or payroll adjustments.

Frequently asked

Is withholding the final IRS for the year?

No. Withholding is a monthly payment on account. In the following year, the annual IRS assessment calculates the tax due for the whole year and compares it with what was already withheld. That can produce a refund or an amount to pay.

Does this calculate net salary?

No. This tool calculates only IRS withholding. To reach net pay you would still subtract the employee Segurança Social contribution, normally 11%, and account for meal allowance, bonuses, insurance, absences and other payslip lines.

When can I use “married, one earner”?

The order refers to the case where the other spouse or de facto partner has no aggregate income, or where one income is at least 95% of the couple’s aggregate income. If both people have normal salaries, use the married two earners profile.

How do the holiday and Christmas allowances enter?

When the payment includes more than one remuneration, such as holiday or Christmas allowance, the payer must show the effective monthly rate separately for each remuneration. To validate a payslip, compare each line against its own base instead of adding everything to the monthly salary.

Why show “before rounding” and “amount to withhold”?

The table calculation can produce cents. Article 99-E of the CIRS says the computed amount is rounded down to the euro. So we show the technical value before rounding and, in the headline, the whole-euro amount to withhold.

OFFICIAL SOURCES

Diário da República: Despacho n.º 233-A/2026 ↗Approves the withholding tables for employment income and pensions in mainland Portugal, effective from 1 January 2026.
Portal das Finanças: Circular n.º 1/2026 ↗Publishes Tables I to XI and confirms the territorial and timing scope for 2026.
Portal das Finanças: FAQ retenção na fonte 2026 ↗AT worked examples for employees and pensioners, including questions 5895 to 5899.
Portal das Finanças: CIRS, artigo 99.º-E ↗Rounding rule for Category A and H withholding: down to the euro.

DISCLAIMER

Informational tool, checked on 8 September 2026 against Despacho 233-A/2026, AT Circular 1/2026 and article 99-E of the CIRS. It covers only employment income (Category A), mainland Portugal residents, workers without disability status, Tables I, II and III. It does not cover pensions, workers or dependants with disability status, Azores, Madeira, non-residents, IRS Jovem, opting into a higher whole rate, overtime, back pay, allowances paid separately, duodécimos, variable remuneration or payroll-specific rules. Not tax advice.