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Net Salary Calculator: Portugal

How much do you actually take home? This calculator starts from your gross salary and removes the two mandatory charges every Portuguese employee pays (Social Security (11%) and IRS income tax) to estimate your net salary, monthly and yearly. Choose 12 or 14 payments (with the subsídios) and see, step by step, how the figure that reaches your account is reached.

Use the gross salary from your contract. In Portugal salaries are usually paid 14 times (12 months + holiday and Christmas subsídios).

Net monthly salary
€1,154.98
14 payments per year · after Social Security (11%) and IRS
Per monthPer year
Gross salary€1,500.00€21,000.00
Social Security (11%)−€165.00−€2,310.00
IRS−€180.02−€2,520.28
Net salary€1,154.98€16,169.72
Total burden on gross
23.0%
Effective IRS rate
12.0%

Individual taxation, no dependants or minimum-existence floor. For salaries near the minimum, real IRS is lower (sometimes zero) and the net is higher.

Educational estimate, not tax or financial advice. It includes Social Security (11%) and IRS on the 2026 brackets, but not the minimum-existence floor, dependants, deductions to tax or IRS Jovem. Check your payslip.

Table: gross to net salary in 2026

The most searched-for salaries, already converted with the 2026 IRS brackets and the 11% Social Security contribution, for a salary paid 14 times (with the holiday and Christmas subsídios), individual taxation, mainland Portugal.

Gross / monthSocial SecurityIRSNet / month
€1,000.00−€110.00−€86.49€803.51
€1,200.00−€132.00−€117.89€950.11
€1,300.00−€143.00−€137.62€1,019.38
€1,500.00−€165.00−€180.02€1,154.98
€1,750.00−€192.50−€237.33€1,320.17
€2,000.00−€220.00−€299.19€1,480.81
€2,500.00−€275.00−€457.44€1,767.56
€3,000.00−€330.00−€631.12€2,038.88
€4,000.00−€440.00−€984.80€2,575.20

At the national minimum wage (€920.00 in 2026) the minimum-existence floor cancels the IRS in practice, so the net lands near €818.80, i.e. the gross minus the 11% Social Security contribution. The table is an individual estimate: it excludes dependants, deductions to tax, IRS Jovem and the meal allowance, all of which tend to raise the real net. See the withholding on your payslip for the monthly figure with marital status and dependants.

Video: how to use the calculator

From gross to net: the two deductions

The gross salary is what your contract states; the net is what you receive after two mandatory deductions. First, Social Security: an employee pays 11% of the gross salary (the employer pays a further 23.75% separately). Then IRS: the income tax, which is charged not on the gross but on your taxable income. Net pay is the gross salary minus Social Security minus IRS.

How IRS enters (an annual calculation)

IRS is an annual tax. From the year’s gross you subtract the employment-income specific deduction: for 2026, 8.54 × IAS = €4,587.09 (or your total Social Security contributions, if higher). What remains is the taxable income, to which the 2026 brackets (Art. 68.º) apply to give the year’s IRS. That is why this calculator works by the year and divides at the end: it is the same reconciliation your IRS return performs, and it avoids the monthly withholding tables, which are an approximation later corrected.

12 or 14 payments: where the subsídios fit in

In Portugal salaries are usually paid 14 times a year: the 12 months plus the holiday subsídio and the Christmas subsídio. Both are remuneration like any other, so they also pay the 11% Social Security contribution and count towards the year’s IRS. Choosing 14 raises your annual income and, because IRS is progressive, can push part of it into a higher bracket, which makes the MONTHLY net a little lower even though you receive more over the year. If you take the subsídios in duodécimos (spread across 12 months, at 50% or 100%), the yearly total is identical: only the distribution across months changes, and that is what the duodécimos calculator works out.

Your payslip and withholding: why it does not match to the cent

The figure on your monthly payslip is not the final IRS: it is retenção na fonte, an advance computed from the monthly tables, which depend on marital status, number of income holders and dependants. This calculator performs the ANNUAL reconciliation, which is the actual rule of law and what your IRS return settles the following year; the gap between the two is exactly what produces a refund or a bill. If you want this month’s payslip figure, with marital status and dependants, use the withholding calculator; if you want to know what you keep over the year, stay here.

What can still raise your net pay

Many people take home more than the gross suggests, for three reasons this calculator does not model. The meal allowance (subsídio de alimentação) is exempt from IRS and Social Security up to €6.15 a day in cash or €10.46 a day on a meal card or voucher, so it reaches your account almost in full. IRS Jovem exempts part of the income of workers up to 35 in their first ten years of work, which can be worth over a hundred euros a month. And dependants, joint taxation and deductions to tax (health, education, invoices) lower the year’s IRS. Each has its own calculator.

What this calculator does not include

To stay clear and reliable, the estimate covers the essentials: individual taxation of a single salary, mainland Portugal. It does not account for dependants, deductions to tax (health, education, invoices), IRS Jovem, the meal allowance, the separate Azores and Madeira tables or, importantly, the minimum-existence floor, which exempts the lowest incomes from IRS. So for salaries near the minimum wage the real IRS is lower (often close to zero) and the true net is higher than estimated here. In the public sector the employee deduction is also 11% (a CGA quota under the convergent social-protection regime, or Social Security for those hired from 2006 onwards), but ADSE members pay a further health-subsystem contribution that is not removed here. For the tax detail, see the IRS calculator.

Worked example

A gross salary of €1,500 a month, paid 14 times (with the subsídios), is €21,000 a year. Social Security takes 11%, €2,310 a year (€165/mo). For IRS, the €4,587.09 specific deduction is subtracted from the annual gross, leaving a taxable income of €16,412.91; the 2026 brackets give a tax of about €2,520 for the year (€180/mo). The net is 21,000 − 2,310 − 2,520 = €16,170 a year, i.e. about €1,155 a month. The total burden (Social Security + IRS) is about 23% of gross. At €2,000 gross the arithmetic is the same but the tax slice is bigger: €28,000 a year, €3,080 of Social Security (€220/mo) and about €4,189 of IRS (€299/mo), leaving €20,731 net a year, about €1,481 a month, and a total burden of 26%. Raising the gross by €500 brings about €326 net: that is progressivity at work.

Frequently asked questions

How is net salary calculated?
Two mandatory charges are deducted from the gross salary: Social Security (11% for employees) and IRS. The net is the gross minus those two. This calculator estimates IRS through the annual calculation (it subtracts the specific deduction from the year’s gross and applies the 2026 brackets) then divides by the number of payments.
How much is deducted for Social Security?
An employee pays 11% of the gross salary to Social Security. The employer contributes a further 23.75% separately (it does not come out of your salary). The 11% applies to all remuneration, including the holiday and Christmas subsídios.
Why does the calculator use the annual calculation and not the withholding table?
The withholding (retenção na fonte) tables are a way of paying IRS in advance each month, an approximation that is later reconciled on the annual return. This calculator performs that annual reconciliation directly (the actual law) and divides by the payments, using the same brackets as the IRS calculator. That keeps it to one verified set of figures instead of monthly tables that change.
Does the calculator account for dependants and marital status?
No. To stay clear and reliable, it computes individual taxation of a single salary, with no dependants or deductions to tax. Dependants, joint taxation and deductions lower IRS in practice, so your real net may be a little higher. To explore the tax in detail, use the IRS calculator.
What about minimum-wage earners?
The lowest incomes are protected by the minimum-existence floor, which exempts most of the minimum wage from IRS. Because this calculator does not model that floor, for salaries near the minimum it shows more IRS than is really due: your true net will be higher. The Social Security part (11%) stays correct.
What is €1,500 gross in net pay?
In 2026, a gross salary of €1,500 a month paid 14 times gives about €1,155 net a month: €165 goes to Social Security (11%) and about €180 to IRS. Over the year that is €21,000 gross and €16,170 net. If the salary is paid only 12 times, the monthly net is higher (about €1,178) because the annual income is lower.
How much is deducted from a €2,000 salary?
On €2,000 gross a month paid 14 times, the deductions are about €220 of Social Security and about €299 of IRS a month, roughly €519 in total (26% of gross). The net is about €1,481 a month, €20,731 over the year. The tax percentage rises with pay because IRS is progressive.
What is the net minimum wage in Portugal in 2026?
The national minimum wage is €920 a month in 2026. Social Security always takes 11%, i.e. €101.20. IRS is all but cancelled by the minimum-existence floor, so the net lands near €818.80 a month. Because this calculator does not model that floor, near the minimum wage it shows more IRS than is really due.
Does the calculator include the meal allowance?
No. The meal allowance (subsídio de alimentação) is paid separately from base pay and, within the legal limits, carries no IRS and no Social Security: in 2026 that is €6.15 a day in cash and €10.46 a day on a meal card or voucher. In practice it adds almost in full to the net shown here. For the monthly amount and the taxed part above the limit, use the meal allowance calculator.
What if I qualify for IRS Jovem?
IRS Jovem exempts a percentage of employment income for workers up to 35, decreasing over ten years and capped annually. Because it reduces IRS and not Social Security, your real net will be higher than estimated here. The IRS Jovem calculator works out the exempt share and the tax saving.
Are the figures exact?
They are an educational estimate. The 11% Social Security rate and the 2026 IRS brackets are official, but the result excludes the minimum-existence floor, dependants, deductions to tax, IRS Jovem, the meal allowance and the regional tables of the Azores and Madeira. Always check your payslip and your IRS assessment note.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-08-07