Portuguese employee net salary simulator
Estimate annual and average monthly take-home under Standard IRS, IRS Jovem, NHR and IFICI, with the assumptions and official sources shown alongside the result.
| Metric | Standard | IRS Jovem | NHR | IFICI |
|---|---|---|---|---|
| Average monthly take-home estimate | €1,689.86 | — | — | — |
| Annual net (after AT settlement) | €23,265.76 | — | — | — |
| Employer monthly cost | €2,686.20 | — | — | — |
| Effective tax rate | 26% | — | — | — |
| Annual settlement with AT (+ refund / − to pay) | +€30.12 | — | — | — |
Withholding follows the 2026 regional withholding table for the standard and IRS Jovem columns, and the flat rate of CIRS art. 99.º n.º 8 for NHR and IFICI. The settlement compares that withholding with each regime's own annual tax: positive is a refund from AT, negative is a balance to pay. Your payslip can differ if your employer applies other figures.
+€500/month raise → +€286.75/month take-home (43% absorbed by tax + SS).
LEGAL REFERENCES
- CIRS art. 68 / Lei 73-A/2025 — 2026 IRS brackets (meal caps: Portaria 51-B/2026/1)
- CIRS art. 12-B (Lei 45-A/2024) — IRS Jovem — 10 income years, maximum exempt amount = 55×IAS
- CIRS Art 25 — Categoria A specific deduction: 8.54×IAS, or higher mandatory contributions
- CIRS Art 68-A — Solidarity surcharge: 2.5% on €80,000–€250,000, 5% above €250,000
- CIRS Art 87 — Disability collection deduction = 4×IAS
- EBF Art 21 — PPR collection deduction: 20% of contributions, capped by age
- DLR 2/99/A Art 4 — 2026 Açores 30% reduction of national IRS rates
- DLR 8/2025/M Art 18 — Madeira 2026 table: 30% differential across all nine general brackets
- EBF Art 58-A / Portaria 352/2024/1 — IFICI — 20% flat rate for new PT residents 2024+
- Código dos Regimes Contributivos Art 53-55 — SS employee 11%, employer 23.75%
Rates verified 31 Aug 2026 · 2026 tax year
Planning estimate reviewed 31 August 2026 against AT and Diário da República sources. It is not an official payroll-withholding calculation and does not model spouse income/joint assessment, minimum-existence rules, young-child uplifts, the overall limits/interactions among collection deductions, or every special-regime condition. Final payroll and the AT assessment can differ. Not tax or legal advice.
Frequently asked questions
How does IRS Jovem work in 2026?
IRS Jovem (CIRS art. 12-B) can exempt Category A or B income for taxpayers aged 35 or under during up to 10 qualifying income years: 100% in year 1, 75% in years 2-4, 50% in years 5-7 and 25% in years 8-10. Apply the percentage first, then cap the exempt amount at 55×IAS (€29,542.15 in 2026).
What is the NHR regime and can I still apply?
NHR was a 10-year legacy regime with a 20% rate on qualifying Portuguese Category A/B income. It was repealed for ordinary new cases from 2024, while existing beneficiaries and the documented 2024 transition retain their applicable window. New residents should check IFICI separately; it is not automatic.
What is IFICI and how does it differ from NHR?
IFICI (EBF art. 58-A and Portaria 352/2024/1) provides a 20% rate on qualifying Portuguese Category A/B income for up to 10 years. Eligibility depends on the exact activity, entity and competent validation route; other Portuguese income remains under the general rules. Apply by 15 January of the year after becoming resident.
Why does NHR or IFICI show a refund at settlement?
Your employer withholds the flat rate of CIRS art. 99.º n.º 8 — 20 %, or 14 % in the Açores — on the whole monthly pay. The annual tax is the same rate on your income after the Cat A specific deduction, less any deductions you have, so withholding runs ahead of the tax and the difference comes back when you file. Your payroll may use other figures; the refund is an estimate, not a guarantee.
What does the 'employer cost' figure include?
This estimate adds gross salary, the standard 23.75% employer Social Security contribution and any meal allowance. It does not add the former 0.925% FCT payment because FCT/FGCT contributions have been suspended since May 2023.
How are meal allowances taxed?
Meal allowances are IRS-exempt up to 6.15/day in cash, or 10.46/day on a card or ticket-refeição — CIRS Art. 2.º n.º 3 b) 2), with the reference value set by Portaria 51-B/2026/1 from 1 January 2026. The card figure is the cash one plus the statutory 70% uplift. Anything above the daily cap is taxable income and also enters the Segurança Social base.
What is the 'settlement delta'?
It is the difference between this calculator's standard annual-liability baseline and its special-regime estimate. It is not a payroll-table result or a promised refund: the real figure can be a refund or an amount due after AT applies your complete household, deductions, withholding and eligibility data.