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Employment income · 2026

What do you actually take home at the end of the month?

Getting from gross to net involves two separate calculations: Social Security, which isn't always 11%, and an IRS withholding that depends on your region and on using the right table for your situation.

Pay

€
Optional. Overtime is withheld at half the effective monthly rate, but Social Security applies to the full amount.
€
Each region has its own tables. The Azores and Madeira withhold less than mainland Portugal for the same salary.
An employee under a standard employment contract pays 11%, but some situations have their own rate under the Social Security Contributions Code.

Family situation

Determines which of the seven withholding tables applies and how much each dependant is worth.

For a couple where both partners work, each one deducts €21.43 per dependant, because the annual deduction is split between the two. For a single-parent household it's €34.29, and for a household with a single earner it's €42.86.
A disability rating of 60% or more. Tables IV to VII apply, with a much higher exemption threshold.

Meal allowance

Only the portion above the daily ceiling is subject to IRS and Social Security.

In 2026 the exempt ceiling is €6.15 per day in cash or bank transfer and €10.455 per day on a meal card or voucher.
€

Holiday and Christmas allowances

Paid in twelfths, a little comes in every month. Paid in full, they make June and November different from the other months. Each allowance is assumed to equal one month's base salary.

IRS Jovem

Article 12-B of the Personal Income Tax Code (CIRS), up to age 35.

Net for the month €0

How it's calculated. The 2026 withholding tables for the three regions: Order (Despacho) No. 233-A/2026 of 6 January for mainland Portugal; Order No. 1179/2026 of 3 February for the Azores; and the 4th supplement to the Official Gazette of the Autonomous Region of Madeira, 2nd series, No. 13, of 20 January 2026, for Madeira. Table I applies to unmarried taxpayers without dependants and to married couples with two earners (€21.43 per dependant), Table II to unmarried taxpayers with dependants (€34.29), Table III to married couples with a single earner (€42.86), and Tables IV to VII to disability situations, adding €84.82 or €42.41 for each dependant with a disability rating of 60% or more. Each withholding amount is rounded down to the nearest euro, under Article 99-E of the CIRS. Overtime work is withheld at half the effective monthly rate. Social Security applies to the base salary, the taxable excess of the meal allowance, overtime work, and any subsidy twelfths actually paid that month, at the employee rates set out in the Social Security Contributions Code. Holiday and Christmas allowances are withheld separately, under Article 99-C: they are never added to the month's remuneration to determine the rate. IRS Jovem, under Article 12-B, uses the rate determined on the whole income but applies it only to the non-exempt portion, with the exemption on each payment capped at 55 × IAS divided by 14.

What's left out. Per diem allowances, bonuses, exempt income, part-time work with more than one employer, and the regime under Article 58-A of the Tax Benefits Statute (Estatuto dos Benefícios Fiscais). Withholding is a payment on account: the actual tax for the year is settled in the annual tax return, with the tax credits this simulator does not know about, and with the specific benefits that apply to disability situations.

This tool provides an estimate to support decision-making and does not replace payroll processing or a certified accountant's analysis of your specific situation. No data is collected or transmitted: the entire calculation runs in your browser. Descontaplicar.

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