IFICI vs standard tax in Portugal 2026
IFICI's 20% flat rate only starts beating the standard progressive brackets at roughly €40,000 of gross employee income in 2026 — below that, a single filer is better off on the standard brackets, because the first €8,342 band is taxed at just 12.5% and the specific deduction shields more of a smaller income. At €100,000 the IFICI saving is €15,823/year. Full comparison below.
Assumptions: single employee, no dependents, mainland, 100% of income from IFICI-qualifying activity (income outside the qualifying scope is taxed at standard rates — a common surprise). Social Security is identical under both regimes. Check eligibility first: the 2-minute IFICI checker.
| Gross / year | Net — standard | Net — IFICI 20% | IFICI saving / year |
|---|---|---|---|
| €25,000 | €19,125 | €17,250 | -€1,875 |
| €30,000 | €22,017 | €20,700 | -€1,317 |
| €35,000 | €24,723 | €24,150 | -€573 |
| €40,000 | €27,302 | €27,600 | +€298 |
| €45,000 | €29,766 | €31,050 | +€1,284 |
| €50,000 | €32,132 | €34,500 | +€2,368 |
| €55,000 | €34,416 | €37,950 | +€3,534 |
| €60,000 | €36,642 | €41,400 | +€4,758 |
| €65,000 | €38,787 | €44,850 | +€6,063 |
| €70,000 | €40,908 | €48,300 | +€7,392 |
| €75,000 | €43,003 | €51,750 | +€8,747 |
| €80,000 | €45,081 | €55,200 | +€10,119 |
| €85,000 | €47,116 | €58,640 | +€11,524 |
| €90,000 | €49,036 | €61,965 | +€12,929 |
| €95,000 | €50,921 | €65,290 | +€14,368 |
| €100,000 | €52,791 | €68,615 | +€15,823 |
| €105,000 | €54,661 | €71,940 | +€17,278 |
| €110,000 | €56,515 | €75,265 | +€18,750 |
| €115,000 | €58,335 | €78,590 | +€20,255 |
| €120,000 | €60,155 | €81,915 | +€21,760 |
| €125,000 | €61,975 | €85,240 | +€23,265 |
| €130,000 | €63,795 | €88,565 | +€24,770 |
| €135,000 | €65,582 | €91,890 | +€26,308 |
| €140,000 | €67,352 | €95,215 | +€27,863 |
| €145,000 | €69,122 | €98,540 | +€29,418 |
| €150,000 | €70,892 | €101,865 | +€30,973 |
Method: computed by the TAXCLARA engine (same code as the calculator) on 2026 rates. Deep dives: how IFICI works, NHR vs IFICI vs standard, and the application walkthrough.
2026 rates — last verified against official sources (Portal das Finanças, Segurança Social, Diário da República).