Use the gross monthly salary. The tax situation picks the official table; 'married, single earner' applies when only one spouse has income.
| Table applied | Table I |
| Gross monthly salary | €1,500.00 |
| Maximum marginal rate | 24.1 % |
| Deduction (parcela a abater) | − €193.33 |
| IRS withheld | €168.17 |
2026 withholding tables for mainland Portugal, employment income. The withholding is an advance on the IRS, settled in the annual return. It does not cover the pension or disability tables, or the Azores and Madeira.
Educational estimate, not tax or financial advice. It uses the official 2026 withholding tables (mainland). Social Security (11%) is a separate deduction. Check your payslip.