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IRS Refund Calculator

Your IRS refund is the difference between the IRS withheld from your salary over the year and the IRS you actually owe. Withhold too much and the State pays the difference back; too little and you top it up. Enter your annual gross income, the IRS withheld, your filing situation and your deductions to see whether you get a refund or owe tax, using the 2026 tables for mainland Portugal.

Use the year's gross income (monthly salary × 14, for example) and the total IRS withheld over the year (sum of the payslips). 'Other deduções à coleta' is the total of health, education, general expenses and VAT on invoices you will declare; leave it at 0 if unsure.

Estimated refund
€599.72
Over-withheld during the year. The State refunds the difference.
Annual gross income€21,000.00
Employment specific deduction− €4,587.09
Taxable income€16,412.91
IRS coleta (brackets)€2,520.28
Per dependant (€600.00 × 1)− €600.00
IRS due€1,920.28
IRS withheld over the year€2,520.00
Refund€599.72
IRS due for the year
€1,920.28
Effective rate of 9.14% on the gross income
Bracket marginal rate
21.2 %
The IRS bracket rate where the taxable income falls

Estimate for a single employment income in mainland Portugal, with the 2026 tables. It uses €600 per dependant and the total of deductions you enter; it does not apply the per-category caps or the global ceiling. The official figure is the AT's assessment.

Educational estimate, not tax or financial advice. It compares the IRS withheld with the IRS due (bracket coleta minus deduções à coleta) for 2026, mainland. Always check your own IRS return.

What an IRS refund is

During the year your employer withholds IRS from each salary and hands it to the State on your behalf (an advance). The annual return settles the figure: it works out the IRS actually due and compares it with what was already withheld. Withhold too much and you get the difference back (a refund); too little and you pay the top-up. A refund is not a prize: it is your own money, advanced in excess.

How the IRS due is worked out

From the annual gross income you subtract the employment specific deduction (8.54 × IAS = €4,587.09 in 2026, or Social Security if higher) to get the taxable income. The IRS brackets (Art. 68.º) on that produce the coleta. From the coleta you subtract the deduções à coleta (€600 per dependant) plus the expenses you declare (health, education, general family expenses, VAT on invoices). What remains is the IRS due.

Why deductions create the refund

The monthly withholding tables are calibrated so that a plain salary withholds almost exactly the year’s coleta. So most people’s refund comes precisely from the deduções à coleta: the dependants and expenses that pull the IRS due below what was already withheld. This calculator applies the €600 per dependant and adds the other deductions you enter to estimate your refund.

What this calculator does not include

It computes a single employment income for mainland Portugal. It uses €600 per dependant (not the increases for children up to 3/6 years, which would raise the refund) and treats other deductions as a single total you enter, and it does not apply the per-category caps or the global ceiling by income bracket. It does not cover the mínimo de existência, IRS Jovem, the solidarity surcharge, other income categories, or the Azores and Madeira tables. It is an estimate: the official figure is the AT’s assessment.

Worked example

Take a gross salary of €1,500 a month (€21,000 a year over 14 payments) and suppose €2,520 of IRS was withheld over the year. The taxable income is €21,000 − €4,587.09 = €16,412.91, on which the brackets give a coleta of €2,520.28. With no deductions, withheld and due almost match (you owe €0.28). But with one dependant you subtract €600 from the coleta: the IRS due drops to €1,920.28 and, having already withheld €2,520, you get a €599.72 refund. Declare a further €800 of deductible expenses and the refund rises to €1,399.72.

Frequently asked questions

What is an IRS refund?
It is the return of the IRS you over-withheld during the year. Through the year your salary is withheld on account of the tax. The annual return works out the IRS actually due: if what was withheld is higher, the State refunds the difference; if lower, you pay the top-up.
How do I know if I will get a refund or owe tax?
You compare the IRS withheld over the year with the IRS due. The due is the bracket coleta (Art. 68.º) on your taxable income, minus the deduções à coleta (€600 per dependant plus your expenses). If the withheld figure is higher there is a refund; if lower, there is tax to pay. Enter your details to see the estimate.
Why do I get a refund?
Because the monthly withholding tables do not know your deductions. They withhold as if you had no dependants and no expenses. When the annual return subtracts the €600 per dependant and your health, education and general expenses, the IRS due falls below what was already withheld, and that difference comes back as a refund.
Which deductions increase the IRS refund?
The deduções à coleta: €600 per dependant, 15% of health spending, 30% of education (capped), 35% of general family expenses (up to €250 per taxpayer), VAT on some invoices, rent, care homes and PPR. The larger they are, the lower the IRS due and the bigger the refund. In this calculator enter the total of those deductions in its own field.
When do I receive the IRS refund?
The return is filed between 1 April and 30 June. The tax authority usually starts paying refunds from mid-April, and most are processed by 31 July. Those who use the automatic IRS and file early tend to be paid first. This calculator estimates the amount; the date depends on the AT’s processing.
Is the refund money I won from the State?
No. It is your own money, advanced in excess during the year. A large refund means you withheld too much tax and went without that cash through the year. It is not a prize or a profit: it is the return of an excessive advance.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-07