Net Salary Calculator (Portugal)
This calculator estimates your net salary in Portugal from your gross annual pay. It applies the 2026 IRS bracket scale and the employee Segurança Social contribution (11%), and shows how much you actually take home per year and per month. In Portugal it is common to be paid over 14 months (12 monthly wages plus the holiday and Christmas allowances), so it also shows how the pay is split across 12 or 14 months.
Rough estimate using the 2026 IRS bracket scale and the employee contribution. It does not include the solidarity surcharge or personal or dependant deductions; it is only an estimate. Consult an accountant for the exact figure.
Net annual salary
Net per month:
IRS
Social Security
Effective rate
Gross annual salary (€)
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How it works
In Portugal the recibo de vencimento (payslip) starts from the gross salary, and the first thing withheld is the employee Segurança Social contribution: a flat 11% on the whole gross, with no cap. Then, for the IRS, the dedução específica for dependent work is subtracted from the gross (€4,587.09 in 2026, or the Segurança Social amount if that is higher), leaving the taxable income (rendimento coletável). The IRS scale is applied to it bracket by bracket: nine marginal brackets from 12.5% to 48%, in which each slice of income is taxed at its own rate, and this is the basis of the retenção na fonte (withholding at source) the employer takes each month. IRS plus Segurança Social make up your total deduction; what is left is the net, and splitting it across 14 payments (or 12, if the allowances are prorated) gives you the take-home of each payslip.
How the net salary in Portugal is calculated in 2026
The tool reproduces the mechanics of the recibo de vencimento using the 2026 annual IRS scale and the fixed Segurança Social deduction. It is a simplification: it uses the annual IRS brackets instead of the monthly retenção na fonte tables the employer applies, and it does not account for family situation, dependants or the personal deductions in the tax return. These are the exact values it uses:
| Item | Rate / bracket | Note |
|---|---|---|
| Segurança Social (employee) | 11% | Withheld first, on the whole gross, with no cap |
| Dedução específica | €4,587.09/year | Subtracted from the gross before IRS (or the Segurança Social, if higher) |
| IRS · 1st bracket | up to €8,342 → 12.5% | Marginal rate on the slice of income within the band |
| IRS · 2nd bracket | €8,342–12,587 → 15.7% | Only the part falling in the band |
| IRS · 3rd bracket | €12,587–17,838 → 21.2% | Only the part falling in the band |
| IRS · 4th bracket | €17,838–23,089 → 24.1% | Only the part falling in the band |
| IRS · 5th bracket | €23,089–29,397 → 31.1% | Only the part falling in the band |
| IRS · 6th bracket | €29,397–43,090 → 34.9% | Only the part falling in the band |
| IRS · 7th bracket | €43,090–46,566 → 43.1% | Only the part falling in the band |
| IRS · 8th bracket | €46,566–86,634 → 44.6% | Only the part falling in the band |
| IRS · 9th bracket | over €86,634 → 48% | Top rate, on the excess |
A step-by-step example
Take a typical vencimento of €1,400 gross per month. Since Portugal pays 14 wages, the gross annual is 1,400 × 14 = €19,600. First the Segurança Social is withheld: 11% of 19,600 is €2,156.00. For the IRS, the dedução específica of €4,587.09 (higher than the Segurança Social) is subtracted from the gross, leaving a taxable income of €15,012.91. Applying the brackets, that amount pays 12.5% up to €8,342, 15.7% on the next band and 21.2% on the rest: €2,223.51 of IRS in total. Adding IRS (€2,223.51) and Segurança Social (€2,156.00), the annual deduction is €4,379.51, so the annual net is €15,220.49. Split over 14 payments that is €1,087.18 a month; if the employer prorates the subsídio de férias and subsídio de Natal into duodécimos, you receive a little more each month (€1,268.37 over 12), but the annual net does not change. The effective rate is 22.3%.
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Preguntas frecuentes
- What is the difference between gross and net salary?
- Gross salary is the figure in your contract before taxes. Net is what reaches your account after IRS income tax and the Segurança Social contribution are deducted. This calculator estimates the net from the gross annual salary.
- Why are 14 months paid in Portugal?
- In Portugal it is common to split the annual salary over 14 months: the 12 monthly wages plus the subsídio de férias (holiday allowance) and the subsídio de Natal (Christmas allowance). The annual net is the same; only how much you receive per month changes.
- How much is paid for Segurança Social?
- The employee contributes a flat 11% of the gross salary, with no cap. The employer pays a further 23.75% separately, but that is not deducted from your payslip.
- What is the specific deduction?
- It is an automatic deduction on dependent-work income (€4,587.09 in 2026) subtracted from the gross before IRS is applied. If your Segurança Social contribution is higher than that amount, the Segurança Social is deducted instead.
- Is IRS applied to the whole salary?
- No. IRS is progressive by brackets: each slice of income is taxed at its rate, from 12.5% to 48%. That is why the effective rate (the real percentage you pay on the total) is lower than the rate of the highest bracket you reach.