🇵🇹 Portugal
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Portugal — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| Primeiro Escalão — 13% | 13% | EUR 0 | EUR 7,703 |
| Segundo Escalão — 16.5% | 16.5% | EUR 7,703 | EUR 11,623 |
| Terceiro Escalão — 22% | 22% | EUR 11,623 | EUR 16,472 |
| Quarto Escalão — 25% | 25% | EUR 16,472 | EUR 21,321 |
| Quinto Escalão — 32% | 32% | EUR 21,321 | EUR 27,146 |
| Sexto Escalão — 35.5% | 35.5% | EUR 27,146 | EUR 39,791 |
| Sétimo Escalão — 43.5% | 43.5% | EUR 39,791 | EUR 51,997 |
| Oitavo Escalão — 45% | 45% | EUR 51,997 | EUR 81,199 |
| Nono Escalão — 48% | 48% | EUR 81,199 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| Segurança Social — Employer | 0% | 23.75% | No limit | No limit |
| Segurança Social — Employee | 11% | 0% | No limit | No limit |
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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Portugal-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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