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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.

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.

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 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 zero) and the true net is higher than estimated 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.

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.
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 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: 2026-06-02