Use your gross annual employment income from the eligible activity (holiday and Christmas bonuses included). The comparison deducts Social Security (11%) and the standard employment deduction before applying the rates.
| Item | Amount (year) |
|---|---|
| Social Security (11%) | €5,500.00 |
| Standard deduction (category A) | €5,500.00 |
| Taxable income | €44,500.00 |
| IRS under the IFICI (20%) | €8,900.00 |
| IRS under the general regime (43.1% marginal rate) | €11,436.23 |
| Saving with the IFICI | €2,536.23 |
Compares employment income (category A) from the eligible activity only, with individual taxation and the 2026 mainland tables, before tax credits. Category B, the foreign-income exemption and the eligibility conditions are explained below.
Educational estimate, not tax advice. The 20% rate for 10 years comes from article 58.º-A of the EBF; the brackets and the standard deduction are the official 2026 values. Always confirm your situation with the tax authority or a professional.
IFICI Calculator: Portugal’s NHR 2.0 Regime by Calculadora Capital