Solidarity Surcharge — Taxa de Solidariedade

The solidarity surcharge (taxa adicional de solidariedade) is an additional IRS levy applied to high-income taxpayers. In 2026, it applies at 2.5% on the portion of taxable income between approximately €80,000 and €250,000, and at 5% on income above €250,000. This is applied in addition to the standard progressive IRS brackets — meaning the combined marginal rate at the top can reach 53% (48% + 5%). The surcharge applies to the aggregated taxable income. It is calculated on the same base as the main IRS, and income subject to a flat rate (like Category E at 28% or IFICI at 20%) is generally not subject to the surcharge on the portion taxed at a flat rate.