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IRS Calculator (Portuguese Income Tax)

How much IRS do you pay on your income? This calculator applies the 2026 IRS brackets (mainland Portugal) to your taxable income and shows the tax (coleta), your effective average rate and the bracket you fall into. Choose individual or joint taxation (the family quotient) and see, step by step, how the tax is reached.

Enter your annual taxable income, income after the specific deductions (not your gross salary). It is on your IRS assessment note. We apply the 2026 mainland brackets (Art. 68.º).

Annual IRS (coleta)
€3,343.55
Effective average rate
16.7%
Bracket / marginal rate
Bracket 4 · marginal 24.1%

How the tax is reached

Part at the average rate (€17,838.00 × 15.8%)€2,822.51
Part at the marginal rate (excess × 24.1%)€521.04
= IRS (coleta)€3,343.55

Educational estimate, not tax advice. It computes the bracket tax (Art. 68.º) on your taxable income; it does not include deductions to tax, the minimum-existence floor, withholding/refund, the solidarity surcharge or the Azores/Madeira tables. 2026 brackets (mainland Portugal).

Video: how to use the calculator

What IRS is and what taxable income means

IRS is the Portuguese personal income tax. It is not charged on your gross salary but on your taxable income (rendimento coletável): what is left after the specific deductions (for employees, the social-security contributions) and other allowances. It is this annual figure that the brackets apply to; it appears on your IRS assessment note (nota de liquidação), and this calculator starts from it.

How the brackets work (Art. 68.º)

IRS is progressive and split into nine brackets: each slice of income is taxed at its own rate, and only the part that reaches a higher bracket pays the higher rate. In practice the law applies two rates to each bracket: an average rate (on the previous bracket’s limit) and a normal (marginal) rate on the excess. So "moving up a bracket" never lowers your take-home pay: only the extra slice is taxed more. The result of this calculation is the coleta: the tax before the deductions to tax (deduções à coleta).

Joint taxation: the family quotient

Married or de-facto couples may file IRS jointly. In that case the family quotient (quociente conjugal) applies: the couple’s taxable income is divided by two, the tax is computed on that half, and the result is multiplied by two. Because the brackets are progressive, sharing income usually lowers the average rate, especially when the two partners’ incomes are very different.

Worked example

A taxable income of €20,000, filing individually, falls in the 4th bracket (€17,838 to €23,089). The tax is: €17,838 × 15.823% (the previous bracket’s average rate) + (€20,000 − €17,838) × 24.1% (the marginal rate) = €2,822.51 + €521.04 = €3,343.55. The effective average rate is 16.7%, well below the 24.1% marginal rate. For a couple with €40,000 filing jointly, you divide by two (€20,000), pay €3,343.55 on each half, and the total is €6,687.10.

Frequently asked questions

How is IRS calculated in 2026?
The Art. 68.º brackets are applied to your taxable income: each bracket has a normal (marginal) rate and an average rate. The part of income up to the previous bracket’s limit is taxed at that bracket’s average rate, and the excess at the marginal rate of the bracket it falls into. The result is the coleta: the tax before the deductions to tax.
What is taxable income and where do I find it?
It is the income IRS is charged on, after the specific deductions (such as social-security contributions) and other allowances are removed. It is not your gross salary. It appears on your IRS assessment note and tax return; that is the figure to enter in this calculator.
Does moving up a bracket reduce my take-home pay?
No. IRS is progressive, slice by slice: only the part of income that reaches the higher bracket is taxed at the higher rate; the rest still pays the lower brackets’ rates. Earning more therefore never lowers your net income, only your average rate rises slightly.
Is it worth filing jointly as a couple?
It depends. Joint taxation applies the family quotient: the couple’s income is divided by two before the brackets apply. Because the brackets are progressive, that usually helps when the two partners’ incomes are very different; when they are similar, the difference is small. You can compare both scenarios in this calculator.
Does this calculator work out my refund and deductions?
No. It computes the coleta: the tax produced by the brackets on your taxable income. It does not include the deductions to tax (health, education, invoice VAT), the minimum-existence floor, withholding tax or the final refund/payment, nor the solidarity surcharge or the regional tables of the Azores and Madeira. Those points are explained in the article.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-01