Portugal

Portugal tax 2025

Taxes, contributions, legal statuses, crypto, real estate. 2025 data.

Tax simulator *

Simulate your taxation in Portugal based on your status, income and family situation. Calculation includes progressive brackets, social contributions and family quotient.

1 AUD = 0.6024 EUREnter in EUR, conversion is automatic.

Your income

= 27 108 EUR

Contributions

2 982 EUR

≈ 4 950 AUD

11.0 %

IT (brackets)

5 672 EUR

≈ 9 416 AUD

Eff. 20.9 %

Net annual

18 454 EUR

≈ 30 634 AUD

Monthly net

1 538 EUR

≈ 2 553 AUD

Total burden

31.9 %

Calculation details

── Salarié CDI ──

Brut : 27 108 EUR

Cotisations salarié : −2 982 EUR

Net imposable : 24 127 EUR

→ Revenu fiscal : 24 127 EUR

── Foyer fiscal ──

Revenu imposable (barème) : 24 127 EUR

Barème progressif × 1 part : 5 672 EUR

IR progressif : 5 672 EUR

= Impôt total : 5 672 EUR

Compare with another country

* Indicative simulation, not contractual

Income tax brackets

The progressive schedule has 9 brackets. Only the portion of income in each bracket is taxed at its rate.

Income bracketRateTax
07 479 EUR14.5 %1 084 EUR
7 47911 284 EUR21 %799 EUR
11 28415 992 EUR26.5 %1 248 EUR
15 99220 700 EUR28.5 %1 342 EUR
20 70026 355 EUR35 %1 199 EUR
26 35538 632 EUR37 %
38 63250 483 EUR43.5 %
50 48378 834 EUR45 %
78 834 EUR48 %
Total 5 672 EUR

Household taxable income : 24 127 EUR

Gross IT (schedule) : 5 672 EUR

Progressive IT : 5 672 EUR = 5 672 EUR

Social contributions

Mandatory social contributions in Portugal. Caps depend on PASS (0 EUR in 2025).

Employee share

ContributionRateBase
Seg. Social11 %Uncapped
Total~11.0 %

Employer share

ContributionRateBase
Seg. Social (empl.)23.75 %Uncapped
Total~23.8 %

Self-employed

ContributionRateBase
Seg. Social (indép.)21.4 %Uncapped
Total~21.4 %

VAT / Indirect taxes

Standard rate

23 %

Biens et services généraux

Intermediate rate

13 %

Restauration, certains aliments

Reduced rate

6 %

Alimentation essentielle, médicaments

Which regime to choose?

Your legal status determines contributions, taxation and social protection. Click a status for details.

Sole proprietorship

Companies (SASU, SARL, SAS...)

Crypto assets

28% on crypto gains held less than 365 days. Full exemption if held over 1 year. Crypto-to-crypto swaps are taxable. Mandatory reporting.

Capital gains

28 %

Crypto swap

Taxable

Reporting

Required

Crypto score

80/100

Real estate

Property gains at progressive rates (max 48%) or 28% flat. Primary residence exempt. Rental income at progressive rates.

Resident

28 %

Primary exempt

Rental: 28 %

Stocks, dividends, investments

Investment taxation in Portugal.

Dividends

Variable

Gains

Variable

Interest

Variable

Real examples

Real-life examples in Portugal. Contributions + tax = what stays in your pocket. *

Single employee, €35k gross

Gross income35 000 EUR
Social contributions3 850 EUR
Income tax8 226 EUR (23.5 %)
Net annual22 924 EUR
Total burden34.5 %

Married 2 kids, €50k + €30k employees

Gross income80 000 EUR
Social contributions8 800 EUR
Income tax25 472 EUR (31.8 %)
Net annual45 728 EUR
Total burden42.8 %

Micro BNC, €77k revenue

Gross income77 000 EUR
Social contributions16 247 EUR
Income tax16 301 EUR (21.2 %)
Net annual44 452 EUR
Total burden42.3 %

Senior exec, €90k gross

Gross income90 000 EUR
Social contributions9 900 EUR
Income tax29 515 EUR (32.8 %)
Net annual50 585 EUR
Total burden43.8 %

* Indicative simulation, not contractual. Rounded results.

Learn more

* Indicative data — 2025 rates. Simulation results are not contractual. Verify with a tax advisor.