Enter ONE taxpayer's gross annual income. Household income is optional and only tests the Article 70(4) brake; leave it at zero to skip it.

Minimum subsistence allowance
€6,292.91
Taxable income
€2,000.00
Reference value (2026)€12,880.00
Specific deduction€4,587.09
General-expenses cap ÷ first-bracket rate€2,000.00
Band applieda) up to the reference value
IRS tax with the allowance€250.00
IRS tax without the allowance€1,036.61
Tax saved€786.61

Below €10,880.00 of gross income the taxable income is zero. The allowance reaches zero from €15,910.25.

The allowance only applies to taxpayers whose income comes predominantly from employment, pensions, or the professions in annex i to Portaria 1011/2001 (except code 15). This calculator does not verify that condition.

Minimum Subsistence Allowance by Calculadora Capital