Operative law for 2025 income (filed by 30 June 2026): Lei n.º 55-A/2025 of 22 July 2025 reduced the IRS progressive rates retroactively to 1 January 2025. The 9-bracket table this calculator uses is the post-cut version (12.5% / 16% / 21.5% / 24.4% / 31.4% / 34.9% / 43.1% / 44.6% / 48%). Older articles still showing 13% / 16.5% / 22% / 25% / 32% / 35.5% / 43.5% / 45% / 48% are out of date for 2025 income.
Constants used
- IAS 2025 = €522.50 (Portaria n.º 236-A/2025)
- Mainland minimum wage 2025 = €870/month × 14 = €12,180
- Cat A/H specific deduction = €4,462.15 (8.54 × IAS)
- IRS Jovem cap = €28,737.50 (55 × IAS); schedule 100% / 75% / 50% / 25% across 10 years (Lei 45-A/2024)
- Solidarity surcharge bands: +2.5% on €80k–€250k, +5% above €250k (Art. 68-A CIRS)
- Family quotient = 2 for married/joint (Art. 69 CIRS)
- Dependent credit = €600 (3+) and €726 (under 3); ascendant = €525 base, €635 if sole
- Global ceiling on credits: unlimited if income ≤ €8,059, tapered to €1,000 at €80,000+, with +5% per dependent above two
Sources
Page version: 2026-06-01. Rebuild this page each tax year: every constant lives in the CONST object at the top of the inline script for easy update.