🇵🇹 Portugal net salary calculator (salário líquido)

Your Portuguese net salary is gross minus 11% social security and IRS income tax on the progressive scale after the specific deduction.

✓ Verified against 2 self-test cases Updated for 2026 · sources checked 2026-08-02

How salário líquido in Portugal is calculated

Portuguese payroll deducts 11% social security from gross, then charges IRS income tax on the continente scale running 12.5% to 48% across nine brackets.

A specific deduction (the greater of a fixed amount or your social-security contributions) reduces the taxable income first. Salaries are usually paid over 14 instalments. Estimate, not tax advice.

Worked example

S1 21,000 EUR (1,500 x 14) single
grossAnnual21000
ss2310
deduction4587.09
taxable16412.91
irs2520.31

Frequently asked questions

What is the net salary for 1,500 EUR x 14 in Portugal?

Social security takes 11%, the specific deduction reduces the taxable income, and IRS applies on the continente brackets. The calculator shows the contributions and taxable base.

What is the specific deduction?

A deduction equal to the greater of a fixed amount (8.54 x IAS, or 4,587.09 EUR in 2026) or your social-security contributions, subtracted before IRS.

Why 14 payments?

Portuguese contracts typically include holiday and Christmas pay months, so the annual salary is spread over 14 instalments.

Sources

Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 2 self-test cases; the sources support that the formula matches the rules.

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