Enter the GROSS annual salary, including the holiday and Christmas payments. The year of return is the year you became a Portuguese tax resident: it sets the five-year benefit window and the years in which you must not have been resident.

That is €286.90 a month. Note that the saving is 71.57% of the tax rather than 50%: because the brackets are progressive, the half of the income that leaves the tax base is the top half, the part that was being taxed at the highest rates.

With that year of return, the benefit applies to income from 2026 to 2030. To qualify you must not have been resident in Portugal in 2021, 2022, 2023, 2024 and 2025, and you must have been resident by 31 December 2020.

2026 is the last year in which you can become a resident and still enter the regime, as the law stands today (article 12.º-A(1)(a): “by 2026”). Anyone becoming resident after that is outside it, unless a new law extends the deadline.

Employment income (category A), individual taxation, mainland Portugal. Not calculated: category B business and professional income (its own net-income rules), tax credits, the article 68.º-A solidarity surcharge, joint taxation, other household income, and the eligibility conditions themselves, which depend on your residence history.

Informative estimate based on the Portuguese income-tax code. Not tax or financial advice.