Portugal IRS Tax Calculator (2026)

What you can calculate

The Portugal IRS calculator models all six income categories defined by the Código do IRS:

• Category A — employment income, with all standard deductions and surcharges.
• Category B — self-employment and freelancer income under the simplified regime or organised accounts.
• Category E — investment income (dividends, interest), with the 28% flat option or aggregation.
• Category F — rental income, including long-term-rental rate reductions.
• Category G — capital gains on securities, crypto and real estate.
• Category H — pensions and retirement income, Portuguese and foreign.

The calculator applies 2026 brackets, the solidarity surcharge, family quotient, dependant credits and municipal IRS retention across all 292 Portuguese municipalities. Pick presets like Tech worker on IFICI or UK retiree to see realistic scenarios in one click.

Tax regimes

Portugal offers several special IRS regimes that can dramatically change your effective rate. Use the regimes overview to read about each one, or jump straight to:

• Standard IRS — progressive brackets from 13.25% to 48% plus solidarity surcharge.
• IFICI (NHR 2.0) — 20% flat rate on Portuguese-source employment and self-employment for qualifying scientific, technical and innovation professions.
• NHR Legacy — the original Non-Habitual Resident regime, with foreign-income exemptions for grandfathered residents.
• IRS Jovem — multi-year youth IRS exemption for residents up to age 35 in their first years of work.
• Compare regimes side-by-side to see which one minimises your tax bill.

Optimization strategies

Beyond regime selection, Portuguese tax law contains dozens of legitimate levers — from timing crypto disposals to choosing organised accounts over the simplified regime. Browse every lever in the strategies library, or start with the most-used ones:

• IFICI 20% flat rate — when it beats the progressive scale.
• Crypto held ≥ 1 year — exempt under Category G.
• Long-term rental reduction — lower Category F rates for multi-year leases.
• Foreign tax credit for residents with income earned abroad.

Guides

In-depth guides walk you through filing, residency rules, visas and profession-specific scenarios. Start at the guides hub or pick the one that matches your situation:

• Portugal tax brackets 2026 — the full progressive scale with worked examples.
• Expat tax guide — residency, double-taxation treaties and what to file in your first year.
• Freelancer tax guide — Category B, recibos verdes, social security and the simplified regime.
• Tech worker tax guide — IFICI eligibility, RSU/ISO treatment and remote-work edge cases.
• Retiree tax guide — pensions, D7 visa and how NHR Legacy interacts with foreign retirement income.

For expats

Moving to Portugal from abroad? The expat hub has country-specific guides covering treaties, sourcing rules and how IFICI interacts with your home-country obligations:

• United States expats — worldwide taxation, FATCA, PFIC rules and FTC vs FEIE.
• United Kingdom expats — non-dom changes, ISA wrappers and the UK-Portugal treaty.
• Germany, France, Brazil and more.

Local rates

Municipal IRS retention varies between 0% and 5% across Portugal. The municipalities index lists every concelho with its 2026 retention rate so you can model the difference between Lisbon, Porto, Cascais, Madeira and the Azores.

Reference

New to Portuguese tax? The about page explains how Taxpert is built and where the numbers come from. The FAQ answers the most common questions about residency, NHR and IFICI, and the glossary defines every Portuguese tax term used on the site.