Which IRS bracket are you in and what does it cost?

The 2026 IRS brackets (mainland Portugal)

The rates run from 12.5% to 48% of taxable income (CIRS art. 68.º n.º 1). These are the figures the calculator uses:

The upper limit belongs to its bracket: income of exactly €8,342 is still in bracket 1. For the history of the table and worked examples at several incomes, see the Portugal tax brackets 2026 guide.

How the tax is worked out: the parcela a abater

Portugal taxes income in slices. Only the part of your income inside a bracket pays that bracket's rate, so moving into a higher bracket never makes you worse off. Art. 68.º n.º 2 writes this as two parts: everything up to the limit of the highest full bracket at that bracket's average rate, and the rest at the next bracket's rate.

The shortcut gives the same answer in one line:

IRS = taxable income × your bracket's rate − parcela a abater

The parcela a abater (“amount to subtract”) takes off the extra you would pay if your whole income were taxed at your top rate. It is not printed in the article; it is derived from the table, which is why it gives the same result as the slice method (to within a few cents, because the parcela is rounded to the cent).

Example: €30,000 of taxable income falls in bracket 6, so €30,000 × 34.9% − €4,209.85 = €6,260.15. The marginal rate is 34.9%, but the average rate is only 20.87%.

Joint returns and the solidarity surcharge

• Joint return (quociente conjugal). When a married couple or a couple in a união de facto opts for joint taxation, the rates are applied to half the couple's taxable income and the result is doubled (CIRS art. 69.º). The more unequal the two incomes, the more this saves. Tick “Joint return” and enter the combined figure. More in the family quotient guide.
• Solidarity surcharge. Taxable income above €80,000 pays an extra 2.5% on the part up to €250,000, and 5% on the part above that (CIRS art. 68.º-A). On a joint return it is worked out on half the income and doubled, like the brackets.

What this calculator does and doesn't include

It does:

• Apply the 2026 progressive table to the taxable income you enter
• Apply the family quotient for a joint return
• Add the solidarity surcharge

It doesn't:

• Work out taxable income from gross. Rendimento coletável is what is left after the specific deduction for employees and pensioners, or after the simplified-regime coefficient for freelancers. The income tax calculator does that step.
• Apply the mínimo de existência (CIRS art. 70.º), which can cut the tax on low incomes. Below a certain income the brackets here show tax that you may not owe.
• Spread income from earlier years (CIRS art. 74.º), for example back pay received in 2026.
• Subtract deductions à coleta (dependants, health, education, rent, general expenses). See the deductions guide.
• Special and flat rates: the special rates of art. 72.º (income taxed apart from the brackets), IRS Jovem, NHR and IFICI, and the reduced Madeira and Açores tables.