Portugal Gross to Net Salary Calculator 2026

Convert gross salary to net for Portugal in 2026. A €25,000 gross salary on the mainland leaves about €18,932 net — €1,352 across the 14 statutory payments — after €2,750 of social security and €3,318 of IRS withheld at source, and costs the employer €30,938. The same salary nets €20,130 in the Azores and €20,037 in Madeira, and €22,250 for someone in their first year of IRS Jovem.

• The headline net is the retenção na fonte — what actually leaves your payslip under Despacho n.º 233-A/2026 for the mainland, Despacho n.º 1179/2026 for the Azores and Despacho n.º 19/2026 for Madeira, transcribed here verbatim. The article 68.º annual liability is computed separately and reported alongside it, because the two are genuinely different numbers that the following year's Modelo 3 reconciles.
• The non-habitual resident regime and its successor, the incentivo fiscal à investigação científica e inovação (IFICI), are deliberately not modelled. They replace the entire rate structure for qualifying newcomers and cannot be expressed as a variant of the ordinary calculation.
• Only the deduções à coleta a salary determines are applied: €250 of general family expenses (€335 for a single parent), €600 per dependant (€300 where both parents declare the child) and four times the IAS for a certified disability. Health, education, housing, care-home, alimony, ascendant, invoice-requirement and environmental credits are not applied, nor is the global cap of article 78.º n.º 7 that would limit several of them. The age-based increases for a dependant under three (+€126) and a second dependant under six (+€300) are also omitted, because the calculator does not ask for children's ages — a household with young children will do slightly better than shown.
• Joint taxation is not modelled. Portuguese couples are assessed separately by default, and that is what the annual figure shows; the household selector drives the choice of official withholding table, which is exactly what it does on a real payslip. "Married, single earner" is only lawful when the other spouse has no taxable income or earns at most 5% of the household total.
• For a certified disability, the withholding uses the official tables IV to VII exactly as published, but the annual liability applies only the article 87.º n.º 1 credit of four times the IAS. Those tables reflect further disability reliefs that depend on documented education, rehabilitation and insurance spending, so the annual figure shown for a disabled taxpayer will read higher than the withholding. The extra abatements for dependants with a 60% incapacity, and for a single-earner couple whose spouse is incapacitated, are not applied.
• Whether the Azorean 30% reduction extends to the solidarity surtax of article 68.º-A is unsettled. The regional decree reduces "the national IRS rates", and the tax authority has extended it to the flat rates of article 71.º, but no ruling addresses article 68.º-A and the 2013 surtax was administered without the reduction. The surtax is therefore applied at the full national 2.5% and 5% in all three territories. For Madeira this is clearly right, because its decree substitutes only the article 68.º table.
• The IRS Jovem cap of €29,542.15 is 55 × the 2026 IAS of €537.13. The tax authority has not yet published that figure for the 2026 tax year — its current leaflet still covers 2025 income — so the amount is arithmetic on two confirmed values rather than a published number. The calculator also cannot check the conditions: you must be 35 or younger at 31 December, not a dependant, within your first ten years of category A or B income, and not benefiting from the NHR or IFICI regimes.
• Employer cost is gross pay plus 23.75%. It excludes the compulsory accident-at-work insurance, whose premium is a commercial rate set per insurer by activity class — roughly 0.5% to 3% of insured payroll — and so cannot be derived from salary alone. The Fundo de Compensação do Trabalho was extinguished in 2023 and the FGCT levy of 0.075% is suspended, so neither is charged for 2026; the FGCT is only suspended, and could return.
• A few withholding refinements are out of scope: overtime is withheld at half the effective rate of the month it is paid in, and a taxpayer may elect a higher whole withholding rate. Neither changes the annual liability. The pension withholding tables VIII to XI are not used — this is a salary calculator.
• A mainland gross of less than €12,880 a year is below the 2026 statutory minimum for a full-time employee (€920 × 14), and less than €13,524 in the Azores or €13,720 in Madeira. Results below those figures describe part-time or partial-year work, for which the mínimo de existência and the withholding tables behave as modelled but the minimum-wage floor does not apply.