Portugal
VerifiedKey Figures
Income Tax Range
13%–48%
Tax year 2025
Employer Contribution Rate
23.75%
On gross salary
Employee SS Rate
11%
Deducted from gross
Minimum Wage
€920
Per month
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Primeiro Escalão — 13% | €0 — €7,703 | 13% |
| Segundo Escalão — 16.5% | €7,703 — €11,623 | 16.5% |
| Terceiro Escalão — 22% | €11,623 — €16,472 | 22% |
| Quarto Escalão — 25% | €16,472 — €21,321 | 25% |
| Quinto Escalão — 32% | €21,321 — €27,146 | 32% |
| Sexto Escalão — 35.5% | €27,146 — €39,791 | 35.5% |
| Sétimo Escalão — 43.5% | €39,791 — €51,997 | 43.5% |
| Oitavo Escalão — 45% | €51,997 — €81,199 | 45% |
| Nono Escalão — 48% | €81,199 — and above | 48% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Segurança Social — Employee
Employer Contributions
Segurança Social — Employer
Employment Rules Summary
Key obligations for employers in Portugal
Minimum Wage
€920 per month
Annual Leave
22 days
Sick Leave
—
Notice Period
15 days
Probation Period
90 days
Maternity Leave
17 weeks
Paternity Leave
28 weeks
Overtime Rate
1.25× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Portugal
SNS (Servico Nacional de Saude)
PublicUniversal public health system funded via general taxation and Social Security contributions. All workers and residents are entitled to healthcare via the SNS. Employers do not make a separate health insurance contribution beyond Social Security. Moderate user fees (taxas moderadoras) apply for some services.
Employer
—
Private Health Insurance (Seguro de Saude)
Private — OptionalPrivate health insurance is commonly offered by medium and large employers as a benefit, supplementing SNS access. Provides faster access to private hospitals, specialists, dental, and optical. Employer-paid premiums up to EUR 4,104/year per employee are tax-exempt. Regulated by ASF (Autoridade de Supervisao de Seguros e Fundos de Pensoes).
Employer
—
Official Sources
Government authorities for Portugal employment and tax
Quick Payroll Calculator
Portugal - Estimates only
Minimum wage: €920 / hour
Estimates only - Not professional tax advice
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Tax Guide
Income, corporate, VAT rates
Payroll Guide
Payroll process and obligations
Employment Law
Contracts, notice, termination
Hiring Guide
How to hire in Portugal
HR Compliance
Working time, data protection
Leave & Benefits
Annual, sick, parental leave
Compliance Calendar
Filing deadlines and penalties
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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