Income tax
48% top rate
Tax at a glance
Portugal tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
23.75%
Corporate tax
21% headline
VAT (standard)
23%
Autoridade Tributária e Aduaneira (AT) source: https://www.portaldasfinancas.gov.pt/.
Taxes metrics for Portugal
| Indicador | Valor | Fuente | Actualizado |
|---|---|---|---|
| income_tax_employee_share_eur_year | 8668 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 7092 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| vat_standard_percent | 23 % | INE — Instituto Nacional de Estatística |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 48% | 80000 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 7703 | 13.25% | Continente 2025/2026 (AT) |
| 7703 | 11623 | 18% | Continente |
| 11623 | 16472 | 23% | Continente |
| 16472 | 21321 | 26% | Continente |
| 21321 | 27146 | 32.75% | Continente |
| 27146 | 39791 | 37% | Continente |
| 39791 | 43000 | 43.5% | Continente |
| 43000 | 80000 | 45% | Continente |
| 80000 | 48% | Continente — top marginal 48% (highest in EU for non-regional) |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| Segurança Social — general regime | 11 | 23.75 | — | Employee on gross; employer on gross |
| Trabalhador independente (self-employed) | 21.4 | — | — | Self-employed: 21.4% of monthly contribution base |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 21% | SME rate: 17% |
| IRC (Imposto sobre o Rendimento das Pessoas Coletivas) | 21% | Standard rate |
| Derrama estadual | 3% | Municipal surcharge: 1.5% on profits EUR 1.5M-7.5M; 3% on EUR 7.5M-35M; 5% above EUR 35M |
| Derrama municipal | 1.5% | Up to 1.5% of profits per municipality (varies 0-1.5%); Lisbon 1.5%, Porto 1.5% (max) |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 23% | Reduced: 13% |
| Capital gains | 28% | Capital gains (moreiros) from stocks/bonds: flat 28% withholding on PT-source; foreign-source gains taxed at progressive IRS rates (with 50% inclusion for individuals). Crypto taxed at 28% (since 2023 reform). Real estate: 50% of gain taxed at progressive rates (1-48%); 28% flat option available for EU/EEA residents opting for autonomos regime. |
| Name | Status | Rate | Notes |
|---|---|---|---|
| IFICI (Incentivo Fiscal à Investigação Científica e Inovação — NHR 2.0) | active | 20% | Replacement for NHR (which closed 2024-01-01). Flat 20% on qualifying employment / self-employment income for 10 years (vs. 48% progressive). Eligible: tech workers, researchers, professors, qualified immigrants, startups, R&D roles. Must not have been PT tax resident in prior 5 years. Per CIVA Art. 1-A (Lei 21/2023 + Lei 56/2023 modify). |
| NHR (Non-Habitual Resident regime) | CLOSED to new applicants as of 2024-01-01 | —% | Pre-2024 entrants remain on regime for the 10-year period. Flat 20% on PT-source employment/self-employment income for qualifying professionals (high-value sectors). Foreign-source income often exempt under NHR if taxed in source country. |
| Tech Visa (Visto Tech / IAPMEI certified) | active | —% | Fast-track residence permit for tech sector workers at IAPMEI-certified companies. Salary threshold typically >= EUR 2,400/month. Granted via D7 (passive income) or highly-qualified permit routes, but with fast processing. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Autoridade Tributária e Aduaneira (AT) | https://www.portaldasfinancas.gov.pt/ | English |
Local tax examples (DE)
Lisboa
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Oporto
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Sintra
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Vila Nova de Gaia
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Cascais
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Loures
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Fuentes oficiales
Preguntas frecuentes
Is this legal, tax or medical advice?
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Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.